Clause 171 - Assessment of persons leaving India. - Direct Taxes Code, 2010

Assessment of persons leaving India . 171. (1) The tax bases of an individual for part of a financial year may be chargeable to tax in that financial year, if— (a) it appears to the Assessing Officer 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) The Assessing Officer may estimate the tax bases of the individual for part of a financial year if it cannot be readily determined in accordance with this Code. (4) For the purposes of making an assessment under sub-section (1), the Assessing Officer may require the individual to furnish the return of tax bases within the time specified therein, which shall not be less than seven days. (5) Notwithstanding anything in this Code, the Assessing Officer may, require the individual to furnish the return of tax bases, within the time specified therein, which shall not be less than seven days— (a) for the financial year for which the due date for filing of return has not expired; and (b) for such other financial years for which no return of tax bases has been filed which was otherwise required to be filed. (6) The Assessing Officer shall, upon receipt of the return, or after the expiry of the time allowed for furnishing the return under sub-section (4) or sub-section (5), proceed to make the assessment in accordance with the provisions of this Code in so far as they apply. (7) The tax payable on the tax bases computed under this section shall be in addition to the tax, if any, payable under any other provision of this Code.