Assessment of persons leaving India: tax liability for part-year may be charged if individual intends to leave and not return.

An Assessing Officer may charge an individual tax for the portion of a financial year ending on the probable departure date if the individual appears likely to leave and not return; the officer may require returns of tax bases within a time not less than seven days and must require returns where due dates have not expired or prior required returns remain unfiled, after which the officer proceeds to assess in accordance with the Code.

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