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Section - 2(30), Non-resident defined under (IT Act, 1961)

Definitions of "non-resident"

"Non-resident" means a person who is not a "resident" , and for the purposes of sections 92, 93 and 168, includes a person who is not ordinarily resident within the meaning of clause (6) of section 6 ;

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Section - 2(30), Non-resident defined under (IT Act, 1961)

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Section - 2(30), Non-resident defined under (IT Act, 1961)