https://www.taxtmi.com/acts?id=51862 Where an individual is likely to leave India with no present intention to return, the Assessing Officer may treat that individual's total income for the period from the first day of the current tax year to the probable date of departure (the specified period) as chargeable to tax in that current tax year, with separate assessments for each completed year or part-year and power to estimate income where it cannot be readily determined. en-us Thu, 14 Aug 2025 17:45:29 +0530 Wed, 20 Aug 2025 16:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51862 Where an individual is likely to leave India with no present intention to return, the Assessing Officer may treat that individual's total income for the period from the first day of the current tax year to the probable date of departure (the specified period) as chargeable to tax in that current tax year, with separate assessments for each completed year or part-year and power to estimate income where it cannot be readily determined. Act-Rules Income Tax Thu, 14 Aug 2025 17:45:29 +0530 https://www.taxtmi.com/acts?id=51862