Notwithstanding any other law to the contrary, a Government Department or any authority under the Government shall before––
(a) sanctioning a contract for the supply of goods or executing any other contract ;
(b) issuing any registration certificate, permit or licence ;
(c) granting loan (with or without interest), subsidy or the like ; or
(d) issuing annual fitness certificate of passenger bus, truck or other carrier of goods ;
to a person liable to tax under the Act, require such a person to produce a tax clearance certificate issued in the prescribed form by the Assessing Authority.
(a) sanctioning a contract for the supply of goods or executing any other contract ;
(b) issuing any registration certificate, permit or licence ;
(c) granting loan (with or without interest), subsidy or the like ; or
(d) issuing annual fitness certificate of passenger bus, truck or other carrier of goods ;
to a person liable to tax under the Act, require such a person to produce a tax clearance certificate issued in the prescribed form by the Assessing Authority.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy of tax.Section 4 · Levy of tax.Section 5 · Employer’s liability to deduct and pay tax on behalf of employees.Section 6 · Deposit of tax.Section 7 · Registration.Section 8 · Consequences of failure to deduct or to pay tax.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.