Amendment of section 28E

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..... lause (c), the following clause shall be substituted, namely :- '(c) "applicant" means - (i) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or ( .....

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..... - '(h) "non-resident", "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961).'. - .....

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