Form 31

Relevant Statute

• Section 230(1A) of the Income-tax Act, 1961
• Rule 43 of the Income-tax Rules, 1962

Legal Provision

• Form No. 31 is used by a person domiciled in India who intends to leave India and is required, after furnishing Form No. 30C, to obtain a tax clearance certificate under the first proviso to section 230(1A).
• An income-tax authority may require such a certificate only after recording reasons and obtaining prior approval of the Principal Chief CIT or Chief CIT.
• The Form is to be submitted to the jurisdictional Assessing Officer.
• Details furnished in this Form must not contradict the details earlier given in Form No. 30C.

Applicable for

• Form 31 is applicable to:
  • Persons domiciled in India;
  • Who have submitted Form 30C, and
  • Have been specifically directedby an Income-tax authority to obtain a tax clearance certificate before leaving India.

Effective from:

• Form 31 was substituted by the IT (Twenty-eighth Amdt.) Rules, 2003, w.e.f. 21-11-2003. Earlier, it was amended by the IT (Fifth Amdt.) Rules, 1989, w.r.e.f. 1-4-1988.

Pre-requisite while filing the form

• Not applicable

Due Date

• Not applicable

How to file it

• Form no. 31 is to be filed online at https://www.incometax.gov.in/iec/foportal/