Assessment of persons likely to transfer property to avoid tax.

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....ying to alienate their assets 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 ....

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....shall be chargeable to tax in current 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 ....