Assessment of persons leaving India

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..... er its expiry and that he has no present intention of returning to India, the total income of such individual for the period from the expiry of the previous year for that assessment year up to the probable date of his departure from India shall be chargeable to tax in that assessment year. (2) The total income of each completed previous year or part of any previous year included in such period .....

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..... for each completed previous year comprised in the period referred to in sub-section (1) and his estimated total income for any part of the previous year comprised in that period; and the provisions of this Act shall, so far as may be, and subject to the provisions of this section, apply as if the notice were a 5 [notice issued under clause ( i ) of sub-section (1) of section 142]. (5) The ta .....

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..... 1987, w.e.f. 1-4-1988. 2. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4. Substituted for as a return under sub-section (2) of section 139 by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 5. Substituted for notice issued .....

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