Section 317 — Assessment of persons leaving India

(1) Irrespective of anything contained in section 4, when it appears to the
Assessing Officer that any individual may leave India during the current tax
year or shortly after its expiry, with no present intention of returning 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 to tax at the rate or rates in force in that
tax year, and separate assessments shall be made in respect of each such completed
tax year or part of any tax year.
(3) The Assessing Officer may estimate the income of such individual for such
specified period or any part thereof, where it cannot be readily determined in the
manner provided in this Act.
(4) For the purposes of making an assessment under sub-section (1), the Assessing
Officer may serve a notice upon such individual requiring him to furnish within
such time, not being less than seven days, as specified in the notice, a return in
the same form and verified in the same manner as a return under section 268(1),
setting forth his—
( a) total income for each completed tax year comprised in such specified
period referred to therein; 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 Assessing Officer may issue any notice under
section 268(1) or 280, requiring the furnishing of the return by such individual in
respect of any tax chargeable under any other provisions of this Act, within such
period, not being less than seven days, as the Assessing Officer may think proper.
(6) The tax chargeable under this section shall be in addition to the tax, if any,
chargeable under any other provisions of this Act.
10. —Association of persons or body of individuals or artificial
juridical person formed for a particular event or purpose