Section 2(2)(i) in Tamil Nadu Indebted Persons (Temporary Relief) Act, 1975
(i)has, in both the financial years ending on the 31st March 1974 and the 31st March 1975, been assessed to income-tax under the Income-tax Act, 1961 (Central Act 43 of 1961) or under the income-tax law in force in any foreign country; or