Rule 229 requires a person leaving India to produce the tax clearance certificate or exemption certificate to a Customs Officer for examination on request.
229
Rules 2026 · Rule 229
Production of certificate under section 420
Rules 201-260
Rules 2026 · Rule 229
Rules 201-260
Rule 229 requires a person leaving India to produce the tax clearance certificate or exemption certificate to a Customs Officer for examination on request.
The rule. Any person leaving India shall, at the request of any Customs Officer, produce to him for examination the tax clearance certificate or the exemption certificate, as the case may be. The Rules carry a note that the opening words were corrected by Corrigendum G.S.R. 286(E) dated 16 April 2026, with effect from that date.