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[Cites 0, Cited by 64] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(30) in The Income Tax Act, 1961

(30)"non-resident" means a person who is not a "resident", and for the purposes of sections 92, 93 and 168, includes a person who is not ordinarily resident within the meaning of clause (6) of section 6 ;