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    <title>Assessment of persons leaving India.</title>
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    <description>Where an individual appears likely to leave India during a financial year and intends not to return, the Assessing Officer may treat and assess the individual&#039;s tax bases for the part-year from the first day of the year to the probable departure date. If the tax bases cannot be readily determined, the Assessing Officer may estimate them and may require the individual to furnish a return within a specified time not less than seven days, including for the current year or earlier years with unfiled returns; assessment then proceeds under applicable Code provisions.</description>
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    <pubDate>Fri, 17 Sep 2010 11:14:03 +0530</pubDate>
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      <description>Where an individual appears likely to leave India during a financial year and intends not to return, the Assessing Officer may treat and assess the individual&#039;s tax bases for the part-year from the first day of the year to the probable departure date. If the tax bases cannot be readily determined, the Assessing Officer may estimate them and may require the individual to furnish a return within a specified time not less than seven days, including for the current year or earlier years with unfiled returns; assessment then proceeds under applicable Code provisions.</description>
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      <pubDate>Fri, 17 Sep 2010 11:14:03 +0530</pubDate>
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