Section 173 of Income Tax Act "Assessment after partition of a Hindu undivided family"
173. Without prejudice to the provisions of sub-section (1) of section 161 or of section 167, where the person entitled to the income referred to in clause (i) of sub-section (1) of section 9 is a non-resident, the tax chargeable thereon, whether in his name or in the name of his agent who is liable as a representative assessee, may be recovered by deduction under any of the provisions of Chapter XVII-B and any arrears of tax may be recovered also in accordance with the provisions of this Act from any assets of the non-resident which are, or may at any time come, within India.
174. (1) Notwithstanding anything contained in section 4,
when it appears to the Assessing 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 to India, the total income of such
individual for the period from the expiry of the previous
year for that assessment year up to the probable date of his
departure from India shall be chargeable to tax in that
assessment year.
(2) The total income of each completed previous year or part
of any previous year 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 of any
previous year.
(3) The Assessing 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.
(4) For the purpose 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 may be specified in
the notice, a return in the same form and verified in the
same manner as a return under clause (i) of sub-section (1)
of section 142, 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 the 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 a notice issued under clause (i) of sub-section (1) of
section 142.
(5) The tax chargeable under this section shall be in
addition to the tax, if any, chargeable under any other
provision of this Act.
(6) Where the provisions of sub-section (1) are applicable,
any notice issued by the Assessing Officer under clause (i)
of sub-section (1) of section 142 or section 148 in respect
of any tax chargeable under any other provision of this Act
may, notwithstanding anything contained in clause (i) of
sub-section (1) of section 142 or section 148, 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 Assessing Officer may think proper.