(2)Every non-resident (not being a company) or a foreign company shall keep and maintain books of account and other documents in accordance with the provisions contained in section 44-AA and get his accounts audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and furnish alongwith the return of income, the report of such audit in the prescribed form duly signed and verified by such accountant.Explanation. - For the purposes of this section,-(a)"fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9;(b)"royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9;(c)"permanent establishment" shall have the same meaning as in clause (iiia) of section 92-F. ]
