Section - 2(30) (of Income Tax Act, 1961), Non-resident defined under
Section - 2(30) (of Income Tax Act, 1961), Non-resident defined under
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 (of Income Tax Act, 1961) ;
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