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of <h1>Income Tax Bill 2025 Clause 317 allows assessment of departing individuals without return intention</h1> Clause 317 of the Income Tax Bill 2025 empowers Assessing Officers to assess individuals leaving India without intention to return, covering income from the tax year's start to probable departure date. The provision requires minimum seven-day notice for return filing and allows income estimation when exact amounts are undeterminable. Compared to Section 174 of the 1961 Act, Clause 317 shifts from 'assessment year' to 'tax year' terminology, potentially broadening assessment scope while maintaining core anti-avoidance mechanisms. Both provisions operate as supplementary tax collection tools, addressing revenue protection concerns when taxpayers may leave India's jurisdiction permanently.
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