Amendment of section 5

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..... person resident outside India, out of the moneys standing to his credit in a Non-resident (External) Account in any bank in India in accordance with the provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973), and any rules there under. Explanation : For the purposes of this clause, person resident outside India has the meaning assigned to it in clause (q) of section 2 of the Foreign .....

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..... ), and any rules made there under; (c) relative has the meaning assigned to it in clause (41) of section 2 of the Income-tax Act; (d) resident in India shall have the meaning assigned to it in the Income-tax Act; (iid) being a citizen of India or a person of India origin, who is not resident in India, to any relative of such person in India of property in the form of savings certificates issued by .....

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