Section 2(u) in The Foreign Exchange Management Act, 1999
(u)person includes(i)an individual,(i)a person residing in India for more than one hundred and eighty-two days during the course of the preceding financial year but does not include(A)a person who has gone out of India or who stays outside India, in either case(ii)a Hindu undivided family,(iii)a company,(iv)a firm,(v)an association of persons or a body of individuals, whether incorporated or not,(vi)every artificial juridical person, not falling within any of the preceding sub-clauses, and(vii)any agency, office or branch owned or controlled by such person;(v)person resident in India means
