(viii)[ income arising outside India, being any sum of money referred to in sub-clause (xviia) of clause (24) of section 2, paid on or after the 5th day of July, 2019 by a person resident in India to a non-resident, not being a company, or to a foreign company.] [Inserted by Finance (No. 2) Act, 2019 (Act No. 23 of 2019), dated 1.8.2019.]