(a)a non-resident (not being a company) or of a foreign company, includes any income by way of-](i)[dividends other than dividends referred to in section 115-O] [ Substituted by Act 32 of 2003, Section 50, for " dividend" (w.e.f. 1.4.2004).]; or(ii)[ interest received from Government or an Indian concern on monies borrowed or debt incurred by Government or the Indian concern in foreign currency; or [Substituted by Act 32 of 1994, Section 32, for sub-Section (1) (w.e.f. 1.4.1995).](iii)income received in respect of units, purchased in foreign currency, of a Mutual Fund specified under clause (23-D) of section 10 or of the Unit Trust of India,]
