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of <h1>Income Tax Act Section 174 allows assessment of departing individuals without return intention</h1> Section 174 of the Income Tax Act, 1961 empowers the Assessing Officer to assess individuals leaving India without intention to return. The provision allows taxation of income from the previous year's expiry until the probable departure date, even during the current assessment year. The officer may estimate income if it cannot be readily determined and must provide at least seven days' notice for return filing. Separate assessments are made for each completed previous year or part thereof. Tax under this section is additional to any other tax liability under the Act, and accelerated notice procedures apply for other assessments.
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