(bb) 2[ in the case of an assessee who is not resident in India, being, an individual who is an Indian or a person of Indian origin, or a Hindu undivided family, wealth- tax shall not be payable by the assessee in respect of, and there shall not be included in, the net wealth of the assessee computed under the Wealth- tax Act, 1957 (27 of 1957 ), the value of the assets in the form of units acquired from the Trust, out of funds in a Non- resident (External) Account maintained with any bank in India or by the remittance of funds in foreign exchange, in accordance, in either case, with the provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973 ), or any rules or orders made thereunder;]