Section 2(i) in The Payment Of Taxes (Transfer Of Property) Act, 1949
(i)who, on account of the setting up of the Dominions of India and Pakistan, or on account of civil disturbances or the fear of such disturbances, leaves or has, since the 14th day of August, 1947 , left any place in 2 India] for any place outside India, or who, since the said date, has been residing in any place outside India; or
