Taxation of departing individuals: income up to probable departure date is taxable with brief verified return requirements. Where the Assessing Officer believes an individual will leave India with no present intention to return, the individual's total income for the period from the first day of the tax year to the probable departure date (specified period) is chargeable in that tax year; each completed tax year or part-year within that period is separately assessed at the rates applicable to that year. The Assessing Officer may estimate income where it cannot be readily determined and may require a verified return within a minimum seven-day period; tax under this clause is additional to other tax liabilities.