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Tax clearance certificate is required for

  • A.Starting a new business
  • B.A person leaving india
  • C.Any auditor to practice income tax
  • D.Any assessor who wants to escape tax

Answer: B

It is required for a person leaving India.

Under section 230 of the Income-tax Act, a person not domiciled in India, and in some cases a resident leaving the country, must obtain a certificate that no tax is outstanding or that satisfactory arrangements have been made to pay it.

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