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The master's Int score, whether modified by spell or item or not, has no effect on the familiars Int score (barring the use of Share Spells to confer the effects of Fox's Cunning on the familiar, for instance).
After 24 hours, the headband-wearing master will get a number of skill ranks equal to his HD in one (or more, for +4 or +6 headbands) pre-selected skills, and I would *think* that the familiar would be able to use those skill ranks in place of it's own (retaining it's own ability modifiers), although I could see an argument that the familiar wouldn't benefit from access to those bonus skill ranks.
The familiar's Intelligence is product of the master's caster level. If the master wore the headband, then the Familiar would get the ranks in the skill the headband provides.