Section 228 — Forms and certificates for the purposes of section 420

(1) An undertaking to be furnished to the prescribed authority by a person not domiciled in India from the persons referred to in clause (i) or (ii) of thelongline in section 420(1), as the case may be, shall be in Form No. 154.
(2) A no-objection certificate to be issued by the prescribed authority under section 420(1) shall be in Form No. 155 and shall be valid for the periodmentioned therein.
(3) The information to be furnished by a person domiciled in India shall be in Form No. 156.
(4) Every application under section 420(4) shall be made in Form No. 157
(5) Every application under section 420(5) may be made in Form No. 158.
(6) A tax clearance certificate issued under section 420(5) shall be in Form No. 159 and shall be valid for the period mentioned therein.
(7) A copy of the undertaking referred to in sub-rule (1) and the no-objection certificate referred to in sub-rule (2) shall be forwarded to the ChiefCommissioner of Income-tax or Director General of Income-tax, as the case may be, having jurisdiction over the persons referred to in section 420(1).
Production of certificate under section 420.
229. [***] Any person leaving India shall, at the request of any Customs Officer, produce to him for examination, the tax clearance certificate or theexemption certificate, as the case may be.
1. As corrected by Corrigendum G.S.R. 286(E) [No. 64/2026/F. No. 370142/41/2025-TPL], dated 16-4-2026, w.e.f. 16-4-2026.
Refund claim under section 434.
230. A claim for refund under section 434 shall be made in Form No. 160, by the claimant himself or through a duly authorised agent, and shall beaccompanied by a copy of an agreement or other arrangement referred to in section 434.