Report No. 12

J-Persons leaving India.

184. Assessment of person leaving India.-

(1) Notwithstanding anything contained in section 3 [section 3], when it appears to the Income-tax Officer that any individual may leave India during the current assessment year, or shortly after its expiry, and that he has no present intention of returning, the total income of such individual for the period from the expiry of the previous year for that assessment year, to the probable date of his departure from India shall be chargeable to tax in that assessment year.

[Section 24A(1), main para., earlier half]

(2) The total income of each completed previous year or part thereof included in such period........ shall be chargeable to tax at the rate or rates in force in that assessment year, and separate assessments shall be made in respect of each such completed previous year or part thereof

[Section 24A(1), main para., latter half, part]

(3) The Income-tax Officer may estimate the income of such individual for such period or any part thereof, where it cannot be readily determined in the manner provided in this Act.

[Section 24A(1), main para., latter half, part]

(4) For the purpose of making an assessment under sub-section (1), the Income-tax Officer may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as a return under section 143(2) [sub-section (2) of section 22], setting forth his total income for each completed previous year comprised in the period referred to in sub-section (1) and his estimated total income for any part of a complete 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 issued under section 143(2) [sub­section (2) of section 22].

[Section 24A(2)l

(5) Tax chargeable under this section shall be in addition to the tax, if any, chargeable uncle any other provision of this Act.

(6) Where the provisions of sub-section (1) are applicable, any notice issued by the Income-tax Officer under section 143(2) [sub-section (2) of section 22] or section 154 (1) [section 34(1), second para., portion relating to the issue of a notice containing the requirement to be included on the lines of section 22(2)] in respect of any tax chargeable under any other provision of this Act may, notwithstanding anything contained in section 143(2) [section 22(2)] or section 154(1) [section 34(1) second para., portion relating to notice containing such requirements] as the case may be, require the furnishing of the return by such individual within such period, not being less than seven days, as the Income-tax Officer may think proper.

(7) Every assessment under sub-section (1) shall be completed within three months of the date on which the notice under sub-section (4) is served, except where such individual himself waives his right to have the assessment so completed, or where the assessment is delayed owing to any conduct of such individual.