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[Cites 0, Cited by 0] [Section 11UAC] [Entire Act]

Union of India - Subsection

Section 11UAC(a) in Income Tax Rules, 1962

(a)'resident" means a person having physical possession of property on the basis of a registered sale deed or latest set of Power of Attorney, Agreement to Sale, Will, possession letter and other documents including documents evidencing payment of consideration in respect of a property in unauthorised colonies and includes their legal heirs but does not include tenant, licensee or permissive user;