Income-Tax Clearance Certificate u/s. 230(1A) is required by residents domiciled in India, only in cases (a) where a person is involved in serious financial irregularities or (b) where a tax demand of more than  Rs.  10 lakh pending but not … Continue reading CBDT Clarification on Income-Tax Clearance Certificate (ITCC) as per Section 230(1A) of the Income-tax Act