Rule 229: Producing a tax clearance or exemption certificate to Customs
Rule 229 is the enforcement step at the point of departure for section 420. Any person leaving India must, if a Customs Officer asks, produce the tax clearance certificate or the exemption certificate, as the case may be, for examination. The forms themselves are in Rule 228 and the prescribed authorities are in Rule 227.
Official notified Income-tax Rules, 2026Need advice on Rule 229?
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Bare law
Rule 229 - Production of certificate under section 420
(1) 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.
Rule breakdown
What Rule 229 requires
The duty applies to "any person leaving India".
It is triggered by a request from a Customs Officer.
The person must produce, for examination, the tax clearance certificate or the exemption certificate, whichever applies to that person.
How it fits with Rules 227 and 228
Rule 227 names the authorities who deal with section 420 certificates.
Rule 228 prescribes the forms, including Form No. 159 for the tax clearance certificate under section 420(5).
Rule 229 does not create a new certificate; it only requires the certificate already obtained to be shown when Customs asks for it.
Practical checklist before departure
Find out whether section 420 applies to you and which certificate you hold.
Check that the certificate is valid for your travel dates; Rule 228 says the certificate is valid for the period mentioned in it.
Carry the certificate, or a copy you can produce, in your travel documents.
Key takeaways
On request
The certificate must be produced when a Customs Officer asks for it.
Which certificate
Either the tax clearance certificate or the exemption certificate, as the case may be.
Linked rules
Forms are in Rule 228; authorities are in Rule 227.
Practical checklist
- Keep the section 420 certificate with your travel papers.
- Check the validity period printed on the certificate before you travel.
Avoid
- Do not assume Customs will not ask; Rule 229 allows any Customs Officer to request the certificate.
FAQs
Who has to produce the certificate?
Any person leaving India, when a Customs Officer requests it (Rule 229).
Which certificates are covered?
The tax clearance certificate or the exemption certificate, as the case may be.
Does Rule 229 say how to apply for the certificate?
No. The application forms are prescribed in Rule 228 and the authorities in Rule 227.
Glossary
- Tax clearance certificate
- The certificate issued under section 420; Rule 228(6) prescribes Form No. 159 for the certificate under section 420(5).
- Exemption certificate
- The certificate referred to in Rule 229 that a person may hold instead of a tax clearance certificate, as the case may be.