Assessment of persons leaving India.

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..... eturning to India, the total income of such individual for the period beginning from the first day of that current tax year up to the probable date of departure from India (referred to as specified period in this section) shall be chargeable to tax in that current tax year. (2) The total income of each completed tax year or part of any tax year included in the specified period shall be chargeable .....

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..... n; and (b) estimated total income for any part of the tax year comprised in such specified 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 notice issued under section 268(1). (5) Irrespective of anything contained in section 268(1) or 280, where the provisions of sub-section (1) are applicable, the Ass .....

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