Person located in a notified jurisdictional area - Definition / Legal Terminology - Income Tax

In Section 94A(6)(i) of the Income tax Act 1961- Person located in a notified jurisdictional area shall include,- (a) a person who is resident of the notified jurisdictional area; (b) a person, not being an individual, which is established in the notified jurisdictional area; or (c) a permanent establishment of a person not falling in sub-clause (a) or sub-clause (b), in the notified jurisdictional area;