Assessment of persons leaving India

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it appears to him that the individual may leave India during the financial year or shortly after its expiry; and (b) has no intention of returning to India. (2) The part of a financial year, referred to in sub-section (1), shall be the period beginning with the first day of the financial year and ending with the probable date of his departure from India. (3) For the purposes of charging th....