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228

Rules 2026 · Rule 228

Forms and certificates for the purposes of section 420

Rules 201-260

Rule 228 prescribes the forms for section 420: Form No. 154 for an undertaking from a person not domiciled in India, Form No. 155 for a no-objection certificate, Form No. 156 for information from a person domiciled in India, Form No. 157 and 158 for applications, and Form No. 159 for a tax clearance certificate.

The forms.

  • The undertaking furnished to the prescribed authority by a person not domiciled in India is in Form No. 154 (sub-rule 1).
  • A no-objection certificate under section 420(1) is in Form No. 155 and is valid for the period mentioned in it (sub-rule 2).
  • The information to be furnished by a person domiciled in India is in Form No. 156 (sub-rule 3).
  • Every application under section 420(4) is in Form No. 157 (sub-rule 4).
  • Every application under section 420(5) may be in Form No. 158 (sub-rule 5).
  • A tax clearance certificate under section 420(5) is in Form No. 159 and is valid for the period mentioned in it (sub-rule 6).
  • A copy of the undertaking and the no-objection certificate goes to the Chief Commissioner or Director General having jurisdiction over the persons referred to in section 420(1) (sub-rule 7).
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