(6)In this section,—(i)"person located in a notified jurisdictional area" shall include,—(a)a person who is resident of the notified jurisdictional area;(b)a person, not being an individual, which is established in the notified jurisdictional area; or(c)a permanent establishment of a person not falling in sub-clause (a) or sub-clause (b), in the notified jurisdictional area;(ii)"permanent establishment" shall have the same meaning as defined in clause (iiia) of section 92F;(iii)"transaction" shall have the same meaning as defined in clause (v) of section 92F.
