Form 33

Relevant Statute

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

Legal Provision

• According to first proviso to Section 230(1A) the Assessing Officer shall issue Form 33 after examining the application filed in Form 31, submitted by a person domiciled in India.
• Form 33 will be issued only ifthe applicant has no tax liability, or has made satisfactory arrangements for the payment of taxes under:
  • The Income-tax Act, 1961;
  • The Wealth-tax Act, 1957;
  • The Gift-tax Act, 1958;
  • The Expenditure-tax Act, 1987.
• The Tax Clearance Certificate issued in Form 33 shall be valid for the period statedin the certificate itself.
• The person to whom the certificate is issued is advised to carry it while travelling abroad, as it may be required for inspection by customs authorities, FEMA enforcement personnel, Immigration officials, etc.

Applicable for:

• Form 33 is applicable to:
  • Persons domiciled in India;
  • Who have filed Form 31 upon direction from the income-tax authority;
  • And who seek a tax clearance certificatebefore departing India.

Effective from

• Form 33 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 issuing the form

• Not applicable

Due Date

• Not applicable

How to file it

• Not applicable