Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 23A] [Entire Act] Union of India - Subsection Section 23A(f) in Finance Act, 1999 (f)"non-resident" shall have the meaning assigned to it in clause (30) of section 2 of the Income-tax Act, 1961 (43 of 1961).