Section 2(ii) in The Payment Of Taxes (Transfer Of Property) Act, 1949
(ii)who, in the opinion of any of the Income- tax authorities specified in sub- section (1) of section 5 of the Indian Income- tax Act, 1922 (11 of 1922 ), or a Custodian of Evacuee Property or a Collector, is likely to leave 2 India] with the intention of settling in any place outside 2 India], and in respect of whom a declaration that he is a person to whom this Act applies has been received from any such Income- tax authority, Custodian of Evacuee Property or Collector by the registering officer of the area in which any property belonging to such person is situate. 3
