(h)[ "non-resident", "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23-A) of section 2 of the Income-tax Act, 1961 (43 of 1961).] [ Substituted by Act 32 of 2003, Section 110, for Clause (h) (w.e.f. 14.5.2003).]
