(1)Subject to such exceptions as the Central Government may, by notification, specify in this behalf, no person,—(a)who is not domiciled in India;(b)who has come to India in connection with business, profession or employment; and(c)who has income derived from any source in India, shall leave the territory of India by land, sea or air unless he furnishes to such authority as may be prescribed—(i)an undertaking in the prescribed form from his employer; or(ii)through whom such person is in receipt of the income, to the effect that tax payable by such person who is not domiciled in India shall be paid by the employer referred to in clause (i) or the person referred to in clause (ii), and the prescribed authority shall, on receipt of the undertaking, immediately give to such person a no objection certificate, for leaving India.
