Section 174 of ITA, 1961 : Section 174: Assessment Of Persons Leaving India

Explanation using Example

Imagine an individual named Rohan, who is a resident and citizen of India, has been working in India for several years. In the current assessment year, Rohan receives an employment opportunity abroad and decides to move. It is February, and Rohan plans to leave India in March, which is before the end of the current assessment year. The Income Tax Department becomes aware that Rohan intends to leave India and may not return in the near future.

Under Section 174 of the Income Tax A...

Login to access all pages and read more content.

To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.