https://www.taxtmi.com/acts?id=4143 When the Assessing Officer believes an individual will leave India and not return, income from the expiry of the previous year to the probable departure date is chargeable to tax in that assessment year, with separate assessments for each completed previous year or part-year at rates in force; the Assessing Officer may estimate income and may require the individual, by notice, to furnish a return within not less than seven days setting out completed-year and estimated part-year income, and the tax under this section is in addition to tax under other provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 05 Jul 2025 12:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4143 When the Assessing Officer believes an individual will leave India and not return, income from the expiry of the previous year to the probable departure date is chargeable to tax in that assessment year, with separate assessments for each completed previous year or part-year at rates in force; the Assessing Officer may estimate income and may require the individual, by notice, to furnish a return within not less than seven days setting out completed-year and estimated part-year income, and the tax under this section is in addition to tax under other provisions. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4143