Understanding Tax Clearance Certificates (TCC)
👉 What is TCC ?
It’s a statement from the Indian tax authorities confirming all tax dues are cleared.
Issued by the state government’s revenue department.
Required for individuals who are:
>> Not domiciled in India.
>> Visiting India for business or vocation.
>> Earning income from an Indian source.
👉 How to Obtain a TCC?
Currently, no online facility is available to apply for ITCC.
Form 30A
Non-residents can apply by submitting Form 30A, with an undertaking from their employer.
Form 30B
The tax officer issues the certificate upon satisfaction with a validity period.
Form 30C
For domiciled residents travelling abroad without plans for permanent relocation, submitting Form 30C and providing PAN card details is mandatory
Who Needs a TCC Compulsorily ?
>> Individuals involved in serious financial irregularities,
>> Individuals having direct tax arrears exceeding ₹10 lakh and not stayed by any authority.
Consequences of Not Submitting ITCC
>> Airlines or ships are responsible for checking documents before departure.If they fail, they could be liable for unpaid taxes.
>>If leaving through private means, it’s the individual’s responsibility to clear dues and obtain the ITCC, failing which the Tax Authority can take measures