The Ministry of Finance and Company Affairs has decided that any person who is not domiciled in India, will not have to obtain a tax clearance certificate from Income-Tax authorities and furnish the same to airlines etc before leaving India.
According to an official release, this will also be applicable in case of a person who is domiciled in India at the time of his departure but intends to leave India as an emigrant or intends to proceed to another country on a work permit to take up any employment or other occupation.
However, the relaxation will not be available in cases of those persons where the I-T authorities specifically notify the emigration authorities to leave without obtaining a tax clearance certificate.