In which of the following cases, Assessing officer has the discretion to assess the income of the previous year in the previous year or in the subsequent assessment year ?
| A. | Shipping business of non-residents |
| B. | Association of Persons (AOP) or Body of Individuals (BOI) formed for a particular event or purpose |
| C. | Assessment of persons likely to transfer property to avoid tax |
| D. | Discontinued business |
Answer : D Explanation : |
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Option: A Explanation : Explanation will come here. Explanation will come here. Explanation will come here. Explanation will come here. Explanation will come here. |
