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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

The term “non-resident” means a person who is not a resident as ...

Case Laws     Income Tax

February 10, 2016

The term “non-resident” means a person who is not a resident as per section 2(30) of the Income Tax Act and for the purposes of sections 92, 93 and 168, includes a person who is not ordinarily a resident within the meaning of 6(6) - HC

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