Assessment of persons likely to transfer property to avoid tax.

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....s Assessment of persons likely to transfer property to avoid tax. 319. (1) Irrespective of anything contained in section 4, where it appears to the Assessing Officer during any current tax year that....

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....rrent tax year. (2) For the purpose of sub-section (1), the provisions of section 317(2) to (6) shall, so far as may be, apply to any proceedings in the case of any such person as they apply in the c....