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Circular No.2/2004 F.No.153/191/2002-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) --- New Delhi, dated the 10 th February, 2004 Subject: Abolition of the requirement of obtaining Income Tax Clearance Certificate (ITCC) by persons entering into commercial contracts. A decision was take n by the Board in January, 200 3 regarding the req uirement of obtaining In come-tax Clearance Certific ates by variou s persons. It was decide d that with effect from the 1 st January, 2003, no Income Tax Clearance Certificate shall be required to be furnished by any person while filing a tender for the purpose of obtaining commercial co ntracts. A Press Release to this effect was al so issued on Ja nuary 20, 2003. 2. The Bo ar d, h owever , co nt inue d to receive se veral re ferences f rom va ri ous quarters seeking clarification with respect to furnishing of Income Tax Clearance Certificate at the time of bidding for contracts and in other situations. 3. It is her eby cla rif ied tha t c ont rac tor s are now not r equired to obt ain Income Tax Clearance Certificate from the Income-tax Department and there is no need to furnish such certificate while submitting tenders or obtaining commercial contracts. 4. Further, i t i s also clarified tha t In come Tax Cle ara nce Certi ficate shall als o not be required for any other purposes such as registration or renewal of registration of contractors, renewal of import/export licences, renewal of post licences and renewal of shipping licences. 5. However, all such pe rsons shal l qu ote their Permanent Account Number in their tender or other relevant documents. 6. It i s reit er at ed t hat the In come-t ax Depar tment wi ll n ot i ssue a ny I ncome- tax Clearance Certificate s for any of the above mentioned or similar purposes. 7. Al l Cir culars issued earl ie r i n t hi s regar d sha ll st and wit hd rawn. 8. Th e contents of thi s Cir cu la r may be gi ven wid e pub li ci ty. (DEEPIKA MITTAL) Under Secretary (TPL-III) Tel : 2309 2742
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Circular No.2/2004F.No.153/191/2002-TPL
Government of IndiaMinistry of Finance
Department of RevenueCentral Board of Direct Taxes
(TPL Division)---
New Delhi, dated the 10th February, 2004
Subject: Abolition of the requirement of obtaining Income Tax ClearanceCertificate (ITCC) by persons entering into commercial contracts.
A decision was taken by the Board in January, 2003 regarding the requirement of
obtaining Income-tax Clearance Certificates by various persons. It was decided thatwith effect from the 1st January, 2003, no Income Tax Clearance Certificate shall berequired to be furnished by any person while filing a tender for the purpose of obtainingcommercial contracts. A Press Release to this effect was also issued on January 20,2003.
2. The Board, however, continued to receive several references from variousquarters seeking clarification with respect to furnishing of Income Tax ClearanceCertificate at the time of bidding for contracts and in other situations.
3. It is hereby clarified that contractors are now not required to obtain Income TaxClearance Certificate from the Income-tax Department and there is no need to furnish
such certificate while submitting tenders or obtaining commercial contracts.
4. Further, it is also clarified that Income Tax Clearance Certificate shall also not berequired for any other purposes such as registration or renewal of registration of contractors, renewal of import/export licences, renewal of post licences and renewal of shipping licences.
5. However, all such persons shall quote their Permanent Account Number in their tender or other relevant documents.
6. It is reiterated that the Income-tax Department will not issue any Income-taxClearance Certificates for any of the above mentioned or similar purposes.
7. All Circulars issued earlier in this regard shall stand withdrawn.
8. The contents of this Circular may be given wide publicity.
(DEEPIKA MITTAL)Under Secretary (TPL-III)
Tel : 2309 2742
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Copy to:-
1. The Chairman, Members and all other officers in CBDT of the rank of Under Secretary and above.
2. The Comptroller & Auditor General of India (40 copies).3. The IT(RS&PR) for printing in the quarterly tax bulletin and for circulation
as per his usual mailing list.4. All Directorates of Income-tax.5. JS & Legal Advisor, Ministry of Law.6. The DCIT (Inspection Div.), Mayur Bhawan, New Delhi.7. All Chambers of Commerce.8. Secretary, Settlement Commission, CIT (WT), 3rd Floor, Lok Nayak
Bhawan, Khan Market, New Delhi.9. ITCC Section, CBDT.
(DEEPIKA MITTAL)Under Secretary (TPL-III)
Tel : 2309 2742
