91. Assessment in case of persons leaving Bangladesh.-

91. Assessment in case of persons leaving Bangladesh.- 

(1) Where it appears to the  Deputy  Commissioner  of  Taxes  that  any  person  may  leave  Bangladesh during the current financial year or shortly after its expiry and that he has no intention  of  returning,  an  assessment  may  be  made  in  that  year,notwithstanding  anything  contained  in  section  16,  on  the  basis  of  the  total income of such person-

(a) if he has been previously assessed, for the period from the expiry of  the  last  income  year  of  which  income  has  been  assessed  to  the probable date of his departure from Bangladesh; and

(b) if he has not been previously assessed, of the entire period of his stay  in  Bangladesh  up  to  the  probable  date  of  his  departure  there from.

(2) Assessment under sub-section (1) shall be made-

(a) in respect of each completed income year included in the period referred to in sub-section (1), at the rate at which tax would have been charged had it been fully assessed; and
(b)  in  respect  of  the  period  from  the  expiry  of  the  last  of  the completed income years to the probable date of departure, at the rate in force for the financial year in which such assessment is made and that  financial  year  shall  be  deemed  to  be  the  assessment  year  in respect of the income of the said period.

(3) For the purpose of making an assessment under this section, the Deputy Commissioner  of  Taxes  may  serve  a  notice  upon  the  person  concerned requiring him to file, within such time, not being less than seven days, as may be specified in the notice,-

(a) a  return in  the  same  form  and  verified in the  same  manner  as  a return under section 75 setting forth, along with such other particulars as  may  be  required  by  the  notice,  his  total  income  for  each  of  the completed income years comprised in  the relevant period referred to in sub-section (1); and
(b) an estimate of his total income for the period from the expiry of the  last  of  such  completed  income  year  to  the  probable  date  of  his departure from Bangladesh.

(4) All the provisions of this Ordinance shall, so far as may be, apply to the notice under sub-section (3) for purpose of assessment of tax as if it were a notice under section 77.
(5)  Nothing  in  this  section  shall  be  deemed  to  authorise  a  Deputy Commissioner of Taxes to assess any income which has escaped assessment or has been under assessed or has been assessed at too low a rate or has been the subject of excessive relief under this Ordinance but in respect of which he is debarred from issuing a notice under section 93.

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