(6)For the purposes of this section,—(a)"person located in a notified jurisdictional area" shall include,—(i)a person who is resident of the notified jurisdictional area;(ii)a person, not being an individual, which is established in the notified jurisdictional area; or(iii)a permanent establishment of a person not falling in sub-clause (i) or (ii), in the notified jurisdictional area;(b)"permanent establishment" shall have the meaning assigned to it in section 173(c);(c)"transaction" shall have meaning assigned to it in section 173(e).
