Rule 227 names the prescribed authority for section 420: the Chief Commissioner or Director-General with jurisdiction over persons not domiciled in India for section 420(1), the Chief Commissioner having jurisdiction over persons domiciled in India for section 420(3), and the Assessing Officer for applications under section 420(5).
227
Rules 2026 · Rule 227
Prescribed authority for tax clearance certificates under section 420
Rules 201-260
The rule. For section 420(1), the Chief Commissioner of Income-tax or the Director-General of Income-tax, as the case may be, with jurisdiction over persons not domiciled in India, or another income-tax authority they authorise (sub-rule 1). For section 420(3), the Chief Commissioner having jurisdiction over persons domiciled in India, or another authority authorised by him (sub-rule 2). For section 420(5), an application for a certificate is filed with the Assessing Officer who has jurisdiction to assess the person (sub-rule 3).