Income Tax Clearance Certificate before emigratting for work

[SidSamuels]

Hi all,

While searching on internet for information about filling tax returns when travelling on Tier 1, I came across various links where it mentions

"A resident Indian proceeding overseas for employment has to apply for an Income Tax Clearance Certificate on Form 31, as per Section 230 (I)"

Source -

• Google - "income tax clearance certificate form 31"

• http://www.incometaxindiapr.gov.in/inco ... rms/31.pdf

• http://www.nrirealtynews.com/for-nris-t ... -rules.php

But at some other sites, I saw that this rule was abolished "http://www.incometaxbangalore.org/faq/taxclearence.htm"

I am confused. Has any one really applied for this before travelling on Tier1 or if not then have you had any issues around this?

Thanks,
SidSam