Free Section 230A Income Tax Clearance Form PDF India

About this agreement

Title: Form for Obtaining Income-Tax Clearance Certificate under Section 230A Format

Struggling to comply with Income Tax requirements for property transfers or government jobs? Get our professionally drafted Form for Obtaining Income-Tax Clearance Certificate under Section 230A, Income-Tax Act, 1961 Format in PDF/Word format for instant download in India.

What is the Form for Obtaining Income-Tax Clearance Certificate under Section 230A?

The Form for Obtaining Income-Tax Clearance Certificate under Section 230A, Income-Tax Act, 1961 is an official application form prescribed by the Income Tax Department of India. It is used by individuals or entities to request a Tax Clearance Certificate (TCC), also known as a No Objection Certificate (NOC), from the Assessing Officer. This certificate confirms that the applicant has no outstanding tax dues and is essential before executing certain transactions or appointments.

Under Section 230A of the Income-Tax Act, 1961, this form was mandatory for registering documents involving the transfer of immovable property valued over ₹50,000 or for securing positions in government service, public sector undertakings, or other specified roles. Though the section has been omitted post-2013 amendments, legacy requirements or similar compliance needs in India still reference this format for tax clearance purposes in various legal proceedings.

Why is the Form for Obtaining Income-Tax Clearance Certificate under Section 230A Important?

Securing a Tax Clearance Certificate prevents legal hurdles during property sales, leases, or registrations at sub-registrar offices. It ensures compliance with tax laws, avoids penalties, and builds trust with authorities and buyers. Key benefits include:

Legal Compliance: Mandatory for high-value immovable property transfers to register deeds without rejection.
Risk Mitigation: Confirms no tax arrears, safeguarding against future Income Tax notices.
Efficiency: Ready-to-use Income-Tax Clearance Certificate Form under Section 230A sample speeds up the process, saving time and professional fees.
Versatility: Applicable in civil matters, business dealings, and employment verifications across India.

Using a customizable legal template like ours ensures accuracy and adherence to court/company requirements, making it a must-have for tax filers.

Key Elements of the Form for Obtaining Income-Tax Clearance Certificate under Section 230A

A comprehensive Section 230A Form Format includes:

Applicant's Particulars: Full name, address, PAN, status (individual/HUF/company), and contact details.
Assessment Details: Ward/Circle, last assessment year, and outstanding demands if any.
Transaction Details: Description of property/document to be registered, value, and purpose (sale/lease/government job).
Declaration: Self-certification of no tax dues or details of payments made.
Verification: Signed and dated by the applicant or authorized signatory.
Attachments: Copies of PAN, ITR, property documents, and tax payment proofs.

Our ready-to-use Income-Tax Clearance Certificate under Section 230A template covers all these elements for seamless submission.

Who Should Use This Form?

Property Owners/Sellers: For registering sale deeds of immovable property exceeding ₹50,000.
Buyers/Lessees: To verify seller's tax compliance.
Job Seekers: Applying for central/state government jobs or PSU positions.
Business Entities: During mergers, takeovers, or foreign travel approvals.
Legal Professionals: Assisting clients in tax-related compliances in India.

Common use cases span civil litigation, real estate transactions, and corporate setups.

Download Your Customizable Form Now!

Don't delay your transaction! Avail our free download option or premium PDF/Word format of the Form for Obtaining Income-Tax Clearance Certificate under Section 230A sample. Customize it with AI assistance or legal help for just a few clicks. Perfect for Indian users seeking Income-Tax Clearance Certificate Form under Section 230A Format.

Final Note

While this customizable legal template is designed to meet standard requirements, consult a qualified Income Tax practitioner or lawyer for personalized advice. Tailor it to your specific case and stay updated with latest Income Tax rules. Explore related templates like TDS certificates, PAN applications, or property sale agreements for complete compliance.

(Word count: 582)

FORM FOR OBTAINING INCOME-TAX CLEARANCE CERTIFICATE UNDER SECTION 230A, INCOME-TAX ACT, 1961

Form No. 34A

Application for a certificate under section 230A(I) of the Income-tax Act, 1961

To,

The Assessing Officer,

.............................

............... ............

Sir,

I, request that a certificate under sub-section (1) of section 230A of the Income-tax Act, 1961, be granted to me. I give below the necessary particulars:

1. Full name and address of applicant (in block letters)

2. Status (whether individual, HUF, etc.)

3. Name of father (or husband)

(To be filled in if the applicant is an individual)

4. (i) In case any assessment has been made on the applicant under the Indian

Income-tax Act, 1922/Income-tax Act, 1961/Wealth-tax Act, 1957/Expenditure-tax Act, 1957/Gift-tax Act, 1958 name of Income-tax Circle/Ward/District in which such assessment in respect of the latest year was made.

(ii) If no assessment has been made as stated above, whether a return has been submitted under any of the said Acts for any year, and if so, the amount of income/wealth/ expenditure/gift returned for each such year and the Circle/Ward/District where such return has been filed.

5. (i) Names and addresses of all firms or associations of persons or bodies of individuals in which applicant is a partner or member and the Income-tax Circle/Ward/ District in which each such firm or association of persons or body of individuals is assessed to tax.

(ii) Names and addresses of all private limited companies in which applicant is or has been a director at any time after 1st April, 1962 and the Circle/Ward/District in which each such company is assessed to tax.

6. Particulars of existing tax liability as on the date of the application under-

CAP/Asst. year Amount Rs.

(i) the Excess Profit Tax Act, 1940

(ii) the Business Profits Tax Act, 1947

(iii) the Indian Income-tax Act, 1922

(iv) the Income-tax Act, 1961

(v)the Wealth-tax Act, 1957

(vi) the Expenditure-tax Act, 1957

(vii) the Gift-tax Act, 1958

(if there is no existing liability against " applicant on the date of the application under any one of the aforesaid Acts, this should be indicated by writing 'Nil' against the name of the relevant Act).

7. (i) Nature of the document i.e. whether a deed of sale, gift, settlement, lease, etc. proposed to be registered.

(ii) Mature of applicant's right, title or interest to or in the property purported to be transferred, assigned, limited or extinguished.

8. (i) In case the transferor is not the beneficial owner of or has no beneficial right or interest in the property proposed to be transferred, the name(s) and addressees) of the beneficial owner/owners.

(ii) In case the property is held by the applicant as a trustee, agent, guardian or in any other capacity on behalf of any person or persons, the name(s) and addresses) of such other person/persons.

9. In case where the applicant is a trustee the particulars of all existing tax liabilities. if any, of the beneficiary(ies) of the trust as on the date of application under-

(To be filled in only if the beneficiary(ies) is/are chargeable to tax).

(i) the Excess Profits Tax Act, 1940

(ii) the Business Profits Tax Act, 1947

(iii) the Indian Income-tax Act, 1922

(iv) the income-tax Act, 1961

(v) the Wealth-tax Act, 1957

(vi) the Expenditure-tax Act, 1957

(via) the Gift-tax Act, 1958

(Particulars should be given in a separate sheet if there is more than one such

beneficiary).

10. Date on which the right, title or interest to or in the property concerned was acquired.

11. Cost of acquisition of the property. If the property was constructed by the applicant, cost of acquisition of the land and the cost of construction.

12. Particulars of the source or sources from which the cost of acquisition or construction was met.

13. If the property or part thereof was acquired under any of the following modes of acquisition, the particular mode of acquisition applicable to the applicant should be indicated.

(i) on any distribution of assets on the total or partial partition of a Hindu undivided family,

(ii) under a gift or will,

(iii) (a) by succession, inheritance or devolution, or

(b) on any distribution of assets on the dissolution of a firm, body of individuals or other association of persons, etc., or

(c) on any distribution of assets on the liquidation of company, or

(d) under a transfer to a revocable or an irrevocable trust, or any other mode not covered by the above,

14. Name and address of the transferee, assignee, etc.

15. (i) Full value of the consideration for which the property or the right, title or interest in the property is purported to be transferred.

(ii) If the transfer is to be without consideration, the value for purposes of stamp duty.

16. Particulars of the property, i.e. its nature, extent, location, area, etc.

17. Designation and address of the registering officer to whom the document has been/will be presented for registration.

18. In case the applicant has transferred any other property in the financial year, the following particulars of each such property and details of the transfer deed registered should be furnished:

(i) particulars of property i.e. its nature, extent, location and area,

(ii) name and address of transferee or assignee,

(iii) consideration stated in the instrument of transfer,

(iv) date when the transfer deed was registered and designation and address of the registering officer.

I declare that to the best of my knowledge and belief, the information furnished above is correct, complete and is truly stated.

Place Yours faithfully, Date ......................

Signature Notes: 1. This application should be signed-

(a) in the case of an individual by the individual himself; where the individual is absent

from India, by the individual concerned or by some person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf,

(b) in the case of a Hindu undivided family, by the karta, and where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family,

(c) in the case of a company or local authority, by the principal officer thereof,

(d) in the case of a firm, by any partner thereof, not being a minor,

(e) in the case of any other association or body of individuals, by any member of the association or body or the principal officer thereof, and

(f) in the case of any other person, by that person or by some person competent to act an his behalf.

2. This application should be submitted in duplicate and should be accompanied by a copy of the document which is to be registered.

The Registrar/Sub-Registrar,

.....................................

1. The above mentioned applicant has been assessed/is assessable* by me

upto ..............................

2. He/She/ it* has

? no liabilities outstanding.

? made satisfactory provision for payment of taxes due under the Income-tax Act, 1961, Indian Income tax Act, 1922, Excess Profits Tax Act, 1940, Business Profits Tax Act, 1947, Wealth-tax Act, 1957, Expenditure-tax Act, 1957 and Gift-tax Act 1958.

3. The registration of the document mentioned against item No. 7(i) of the application will not prejudicially affect the recovery of any of the taxes due under the Income-tax Act, 1961, Indian Income-tax Act, 1922, Excess Profits Tax Act, 1940, Business Profits Tax Act, 1947, Wealth-tax Act, 1957, Expenditure-tax Act, 1957 and Gift-tax Act, 1958.

..........................................

Signature

Designation: Assessing Officer

Ward/District/Circle

*Delete the inappropriate words or paragraphs.

0 PDF downloads

0 Word downloads

Download PDF₹99 Download Word₹99

Important Guidelines

Guidelines for Drafting a Form for Obtaining Income-Tax Clearance Certificate under Section 230A, Income-Tax Act, 1961

Usage: A Form for Obtaining Income-Tax Clearance Certificate under Section 230A is used by individuals, entities, or organizations in India to request a clearance certificate from the Income Tax Department. This certificate is required when selling immovable property, such as land or buildings, to demonstrate that the seller has no outstanding income tax liabilities. The clearance certificate is an essential document in property transactions and ensures the buyer is not held liable for any unpaid taxes by the seller.

Common Mistakes to Avoid:

Incomplete Information: Ensure the form captures all necessary details, including the seller's PAN (Permanent Account Number), property details, and transaction particulars. Incomplete information can lead to processing delays.

Incorrect Property Description: Provide an accurate and comprehensive property description, including the property's address, size, and legal status, to avoid confusion.

Incomplete Tax Payments: Verify that all outstanding taxes, including advance tax and self-assessment tax, are paid before applying for the certificate. Non-payment can result in delays.

Verification of Documents: Ensure all supporting documents, such as property title deeds, sale agreements, and proof of tax payments, are attached and in order.

Application Timeliness: Submit the application well in advance of the property transaction to allow sufficient time for processing. Delays in obtaining the certificate can hold up property sales.

Signature and Authorization: Ensure that the application is duly signed and authorized, and that the authorized person's details are provided where necessary.

Accuracy of Financial Details: Double-check financial details, including income and tax statements, to ensure they are accurate and up-to-date.

Payment of Fees: Verify the applicable fees for obtaining the certificate and ensure they are paid on time.

Legal Review: Seek legal counsel or tax professionals to review the form to ensure compliance with tax laws and regulations.

Follow-Up: After submission, follow up with the tax authorities as needed to track the status of the application and ensure timely issuance of the certificate.

By following these guidelines and avoiding common mistakes, you can draft a Form for Obtaining Income-Tax Clearance Certificate that facilitates property transactions and demonstrates compliance with tax obligations under Section 230A of the Income-Tax Act, 1961.

Frequently asked questions

What is the purpose of the Form for Obtaining Income-Tax Clearance Certificate under Section 230A of the Income-Tax Act, 1961?→

This official form is used by assessees in India to apply for a No Objection Certificate (NOC) from the Income Tax Department before transferring immovable property, business, or shares, ensuring tax compliance under Section 230A.

Is this Form 230A legally valid for use in India?→

Yes, this is a standard legal form prescribed by the Income Tax Department of India under the Income-Tax Act, 1961, valid for applicable transactions.

Do I need to pay stamp duty or any fee for using this form?→

No stamp duty or court fee is required for this government-prescribed income tax application form in India; it is designed for direct submission.

In what format can I download this Income-Tax Clearance Certificate form?→

Download the customizable Form 230A in editable Word or ready-to-print PDF format for easy use in India.

Can I edit or customize this form?→

Yes, this legal template is fully customizable; edit applicant details, property information, and other fields to match your requirements under Indian tax laws.

Who should use Form 230A and when?→

Use this form when selling immovable property, transferring business assets, or shares in India if tax clearance is required under Section 230A; consult a tax expert for current applicability.

FORM FOR OBTAINING INCOME-TAX CLEARANCE CERTIFICATE UNDER SECTION 230A, INCOME-TAX ACT, 1961

Form No. 34A

Application for a certificate under section 230A(I) of the Income-tax Act, 1961

To,

The Assessing Officer,

.............................

............... ............

Sir,

I, request that a certificate under sub-section (1) of section 230A of the Income-tax Act, 1961, be granted to me. I give below the necessary particulars:

1. Full name and address of applicant (in block letters)

2. Status (whether individual, HUF, etc.)

3. Name of father (or husband)

(To be filled in if the applicant is an individual)

4. (i) In case any assessment has been made on the applicant under the Indian

6. Particulars of existing tax liability as on the date of the application under-

CAP/Asst. year Amount Rs.

(i) the Excess Profit Tax Act, 1940

(ii) the Business Profits Tax Act, 1947

(iii) the Indian Income-tax Act, 1922

(iv) the Income-tax Act, 1961

(v)the Wealth-tax Act, 1957

(vi) the Expenditure-tax Act, 1957

(vii) the Gift-tax Act, 1958

7. (i) Nature of the document i.e. whether a deed of sale, gift, settlement, lease, etc. proposed to be registered.

(ii) Mature of applicant's right, title or interest to or in the property purported to be transferred, assigned, limited or extinguished.

9. In case where the applicant is a trustee the particulars of all existing tax liabilities. if any, of the beneficiary(ies) of the trust as on the date of application under-

(To be filled in only if the beneficiary(ies) is/are chargeable to tax).

(i) the Excess Profits Tax Act, 1940

(ii) the Business Profits Tax Act, 1947

(iii) the Indian Income-tax Act, 1922

(iv) the income-tax Act, 1961

(v) the Wealth-tax Act, 1957

(vi) the Expenditure-tax Act, 1957

(via) the Gift-tax Act, 1958

(Particulars should be given in a separate sheet if there is more than one such

beneficiary).

10. Date on which the right, title or interest to or in the property concerned was acquired.

11. Cost of acquisition of the property. If the property was constructed by the applicant, cost of acquisition of the land and the cost of construction.

12. Particulars of the source or sources from which the cost of acquisition or construction was met.

13. If the property or part thereof was acquired under any of the following modes of acquisition, the particular mode of acquisition applicable to the applicant should be indicated.

(i) on any distribution of assets on the total or partial partition of a Hindu undivided family,

(ii) under a gift or will,

(iii) (a) by succession, inheritance or devolution, or

(b) on any distribution of assets on the dissolution of a firm, body of individuals or other association of persons, etc., or

(c) on any distribution of assets on the liquidation of company, or

(d) under a transfer to a revocable or an irrevocable trust, or any other mode not covered by the above,

14. Name and address of the transferee, assignee, etc.

15. (i) Full value of the consideration for which the property or the right, title or interest in the property is purported to be transferred.

(ii) If the transfer is to be without consideration, the value for purposes of stamp duty.

16. Particulars of the property, i.e. its nature, extent, location, area, etc.

17. Designation and address of the registering officer to whom the document has been/will be presented for registration.

18. In case the applicant has transferred any other property in the financial year, the following particulars of each such property and details of the transfer deed registered should be furnished:

(i) particulars of property i.e. its nature, extent, location and area,

(ii) name and address of transferee or assignee,

(iii) consideration stated in the instrument of transfer,

(iv) date when the transfer deed was registered and designation and address of the registering officer.

I declare that to the best of my knowledge and belief, the information furnished above is correct, complete and is truly stated.

Place Yours faithfully, Date ......................

Signature Notes: 1. This application should be signed-

(a) in the case of an individual by the individual himself; where the individual is absent

(c) in the case of a company or local authority, by the principal officer thereof,

(d) in the case of a firm, by any partner thereof, not being a minor,

(e) in the case of any other association or body of individuals, by any member of the association or body or the principal officer thereof, and

(f) in the case of any other person, by that person or by some person competent to act an his behalf.

2. This application should be submitted in duplicate and should be accompanied by a copy of the document which is to be registered.

The Registrar/Sub-Registrar,

.....................................

1. The above mentioned applicant has been assessed/is assessable* by me

upto ..............................

2. He/She/ it* has

? no liabilities outstanding.

..........................................

Signature

Designation: Assessing Officer

Ward/District/Circle

*Delete the inappropriate words or paragraphs.

0 PDF downloads

0 Word downloads

Download PDF₹99 Download Word₹99