If a person not domiciled in India
intends to say in the country for more than 120 days, an "Income Tax
Clearance" certificate is required in order to leave the country.
This
document will prove that the person's stay in India was financed by his own
money and not by working or selling his goods.
The foreign
section of the Income Tax Department at Delhi,Calcutta, Madras and Bombay
issues these certificates on being shown the person's passport, visa
extension form and the currency exchange receipts which have been used by
the person.
Foreign
Missions/ Consulates in India..........Indian Embassy/ High Commissions 
