Assessment of persons leaving India.

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..... uring 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 pa .....

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..... 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. - .....

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