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.
1.
2.
3.
4.
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.
a. the Excess Profit Tax
Act, 1940
b. the Business Profits
Tax Act, 1947
c. the Indian Income-tax
Act, 1922
d. the Income-tax Act,
1961
e. the Wealth-tax Act,
1957
f. the Expenditure-tax
Act, 1957
g. 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.
1.
2.
3.
4.
5.
6.
7.
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
i.a
ii.a
iii.a
iv.a
v.a
vi.a
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.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
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:
a. particulars of
property i.e. its nature, extent, location and area,
b. name and address of
transferee or assignee,
c. consideration stated
in the instrument of transfer,
d. 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.
1.
2.
This
application should be submitted in duplicate and should be accompanied by a
copy of the document which is to be registered.
To
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.
1.
2.
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.
