Section 2(2)(i) in Tamil Nadu Indebted Persons (Temporary Relief) Act, 1976
(i)has in both the financial years ending on the 31st day of March 1974 and the 31st day of March, 1975, been assessed to income-tax under the Income-tax Act, 1961 (43 of 1961), or under the income-tax law in force in any foreign country; or