Assessment of persons leaving India
177. (1) An Assessing Officer may charge any individual, in respect of his liability to pay tax relating to the tax bases for part of a financial year, in that financial year, if-
(a) it appears to him 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) For the purposes of charging the individual, as required by sub-section (1), the Assessing Officer may require the individual to furnish the returns of tax bases within the time specified therein, which shall not be less than seven days.
(4) The Assessing Officer shall, regardless of anything to the contrary contained in any other provisions of this Code, also require the individual to furnish the returns 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.
(5) The Assessing Officer shall, upon receipt of the return, or after the expiry of the time allowed for furnishing the return under sub-section (3) or sub-section (4), proceed to make assessment in accordance with the provisions of this Code in so far as they apply.
