Getting Income Tax Clearance for Foreign Travel
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Fill in two copies of Form-31. These forms are to
be collected from the IT office. The format of this form is given in Appendix.
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If you were a student and had not filled any income tax returns (2A) till
now then you need to file an Affidavit.
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You must obtain a tax certificate from your employer for the months which
are not accounted in your earlier tax declarations. Example, if you are
leaving in july then you need to obtain a certificates for the period april
to july.
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You must carry your original passport with you. It is required by the IT
dept. for cross verification of your declarations.
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You must carry your current and future appointment certificate (copies).
But do not show them to anyone until someone demands.
Checklist
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Photocopy of passport ( 2 copies )
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Photocopy of Visa ( 2 copies )
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Photocopy of 5 years income tax return ( 2 copies ) (filed acknowledgment)
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Appointment letter ( 2 copies )
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Certificate from employer (original & copy)
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Affidavit (if applicable)
Procedure
First you should understand how Indian Govt. organizations work. You won't
be able to move your application from the desk of the clerk without giving
him atleast Rs 100/-. So the first advice is to distribute money in your
pockets. In your wallet , keep the change which you wish to give, and don't
forget to bargain. If you hadn't had any earlier experience of bureaucracy
then initially you might be in a shock. They will ask for money clearly
and shamelessly. Having done your homework well follow the procedure.
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You have to get your IT initiation from the office of your salary ward
[3(8)]. If you happen to be a bangalorean, then it is at third floor. Submit
your filled application to the clerk there and he will give you a receipt
of your application. Pay Rs100/- so that he takes your application to the
IT officer immediately.
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The IT officer might ask you few questions. The most important is the date
of your travel which you specify in form 31. It should be within 30 days
at the time of your seeking the certificate. If it is more then you will
have to get the permission of the PR officer. The clerk of the IT officer
might ask for a heavy bribe ( around 450-500 Rs) Try to bring it down as
much you can.
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Once you get clearance from the IT officer you have to submit one copy
of form 31 and his approval at the foreign section. You might have to wait
for few hours to get your final certificate.(form 32) You can pay around
Rs 20-30 to the peon to make it faster but it is not necessary. (Ground
floor in Bangalore)
FORM NO. 31
[see rule 42]
Application for certificate under section 230(1) of the
Income-tax Act,1961
To,
The [Assessing Office],
Foreign Section ..........
Sir,
I request that a Tax Clearance Certificate/an Exemption Certificate
be
granted to me.
I give below the necessary particulars:-
1. Full name of the applicant(in block
letters)
1A. Present Address.
1B. Permanent Address.
2. Name of father (or husband)
3. Domicile and nationality
4. Nature of business or profession,
etc.,, in India.
5. Name of Income-tax Circle in which
assessed and the G.I.R.No.(if known)
6. Whether exemption is claimed under
any section of Act? if so , which
7. Place(s) at which the business or
profession is/was carried on
8. Date of arrival in India(when were
the previous visits made and what
were the periods of stay in each
case)
9. Destination of journey
10.Designation of the {Assessing
Officer], if any, who made the last
assessment on the applicant
11. Probable date of depature
12. Mode of travel (by air/sea/land)
13. Date of intended return, if any
14. Passport No./Emergency Certificate
No.
issued on (date)
from (place and country)
I declare that to the best of my knowledge and belief, the information
furnished in the application is correct,complete and is truly stated.
Authorization form obtained from the [Assessing Officer].......
is enclosed herewith.
Place :
Date :
Yours faithfully,
...............
Applicant
Author : Ashim Gupta
email : ashimg@hotmail.com
Dated : 10th Oct 1998 Bangalore