Legal glossary
“non-resident indian”
Defined in 2 Acts. A definition holds for the Act that gives it; the same word can mean something else in another Act.
The Income-tax Act, 1961 · s. 115C
(e) "non-resident Indian" means an individual, being a citizen of India or a person of Indian origin who is not a "resident". Explanation. —A person shall be deemed to be of Indian origin if he, or either of his parents or any of his grand-parents, was born in undivided India;
Read section 115CThe Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991 · s. 5
(b) "non-resident Indian" means an individual, being a citizen of India or a person of Indian origin who is resident outside India. Explanation 1.--A person shall be deemed to be of Indian origin if--
Read section 5