Asset transfer avoidance: authority to tax income from period before proceedings commence to prevent tax evasion. If the Assessing Officer considers in a current assessment year that a person is likely to part with assets to avoid payment of tax liabilities, the total income of that person from the expiry of the previous year to the date the Officer commences proceedings shall be chargeable to tax in that assessment year, and the procedural provisions applicable to persons leaving India (sub-sections (2)-(6) of the relevant provision) shall, so far as may be, apply to those proceedings.