(1) The Deputy commissioner of Taxes shall assess tax of any person authorized to work in Bangladesh, who leaves Bangladesh during or shortly after its expiry of the current financial year and has no intention of returning, on the total income of that year of such person: -

(a)   if he has been previously assessed to tax, for the period after the end of the previous income year in which the income was assessed on the last date on which he leaves 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) Tax shall be assessed under sub-section (l), namely: -

(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 166, 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 (l); 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) The notice under sub-section (3) for assessment of tax shall be given in the manner of giving notice under section 172, applying all the provisions of this Act as far as possible.