Rule 229 — Production of certificate under section 420
Parent Act Section(s): Section 420
Full Text
- 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.
Cross-References
Act Sections Referenced
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]