India - Income Tax Act 2010 - Saarc

S. 174 I.T. ACT, 1961 1.726(6) A port clearance shall not be granted to the ship until the Collector of Customs,or other officer duly authorised to grant the same, is satisfied that the taxassessable under this section has been duly paid or that satisfactory arrangementshave been made for the payment thereof.(7) Nothing in this section shall be deemed to prevent the owner or charterer ofa ship from claiming before the expiry of the assessment year relevant to theprevious year in which the date of departure of the ship from the Indian port falls,that an assessment be made of his total income of the previous year and the taxpayable on the basis thereof be determined in accordance with the otherprovisions of this Act, and if he so claims, any payment made under this sectionin respect of the passengers, livestock, mail or goods shipped at Indian portsduring that previous year shall be treated as a payment in advance of the tax 81leviable for that assessment year, and the difference between the sum so paidand the amount of tax found payable by him on such assessment shall be paidby him or refunded to him, as the case may be.82[(8) For the purposes of this section, the amount referred to in sub-section (2)shall include the amount paid or payable by way of demurrage charge orhandling charge or any other amount of similar nature.]I.—Recovery of tax in respect of non-residentsRecovery of tax in respect of non-resident from his assets.173. Without prejudice to the provisions of sub-section (1) of section 161 or ofsection 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 representativeassessee, may be recovered by deduction under any of the provisions of ChapterXVII-B and any arrears of tax may be recovered also in accordance with theprovisions of this Act from any assets of the non-resident which are, or may atany time come, within India.Assessment of persons leaving India.J.—Persons leaving India174. (1) Notwithstanding anything contained in section 4, when it appears to the83[Assessing] Officer that any individual may leave India during thecurrent assessment year or shortly after its expiry and that he has no presentintention of returning to India, the total income of such individual for the periodfrom the expiry of the previous year for that assessment year up to the probabledate of his departure from India shall be chargeable to tax in that assessmentyear.81. For the meaning of the expression “payment in advance of the tax”, see Taxmann’s DirectTaxes Manual, Vol. 3.82. Inserted by the Finance Act, 1997, w.r.e.f. 1-4-1976.83. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.