Dear Sir,
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Parmeshta
Parmeshta (Manager) 10 June 2010
Dear Sir,
Vineet (Director) 11 June 2010
Dear Parmeshtha,
As you are a person not domiciled in India, in your case an undertaking by your employer in form 30A has to be filed with the jurisdictional Chief Commissioner office (you can find it out from respective Public Relation Officer). The said undertaking specifies that the employer will pay tax payable by you (which he will any way do by deducting TDS from your salary and retaining some amount for final settlement.)
Upon receipt of such undertaking, you will be immediately issued a no objection certificate in form 30B. AND YES the NOC is mandatory as per provisions of Income Tax Act.
Since your wife had not come to India in connection with any business, profession or employment and neither had earned any income in India, she will not require any NOC.