Definition of "Non-Resident" under Income Tax Act: Not qualifying as resident per section 2(30) and 6(6) for sections 92, 93, 168.

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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