Hi guys in this blog let's see why the persons or liable to pay tax this is part 2 
In last part we see that why should we pay tax and the reason for the tax we are paying to whom you are paying tax in this blog let us see the case where previous years income is assessed in the same previous years usually previous years income assessed in the financial year that is next year but in some cases it is tagged in the same here itself normally income of the previous year is assessed in the subsequent year that is assessment year however where there is threat to revenue income will be asses the immediately of collection if there are chances regarding questions of collection then that will not wait we can also call it as revenue safety provisions in the following assessing officer need not wait for the year to get over he needs to access the income in the same here in which it is earned 
💡shipping business of non resident section 172: where is ship belonging to or character by a non resident carries passengers live stock male or good shipped at a pot in India the ship is allowed to leave the port only when the tax due has been paid or satisfactory arrangement has been made for payment there of 7 and half percent. 
💡Person leaving India:
where it appears to the assessing officer that any individuals may leave India during the current assessment year or shortly after its experience and he has no present intention to returning to India the total income of such individuals from Indian chargeable to tax in the assessment year itself.
💡AOP/BOI:it is formed or established for a particular events are purpose and assessing officer likely to be dissolved in the same previous year in which it is formed or immediately after such total income is chargeable to tax in that previous year itself. 
💡Transfer property to avoid tax: the a person is likely to charge cell transfer dispose of or otherwise his asset to avoid payment of any liability such income for taxable in the previous year itself
💡Discounted business: I need business is going to be discontinued or already discontinued then without waiting for the year to get over he may complete the income till the date of such discontinuous and subject it to tax immediately. 
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