The assessed is charged to income-tax in the assessment year following the previous year:
A . A non-resident business firm which shipped goods on 1.5.210 at Visakhapatnam Port in Andhra Pradesh
B . An employee left India to USA on 1.8.2010 with no intention of returning
C . ABC firm which discontinued its business on 1.9.2010
D . An employee-assessed of a University who worked during 1.4.09 to 30.03.2010
Answer: D