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made thereunder: Provided that such individual is a person resident outside India as defined in clause (q) of section ... rules made thereunder. Explanation.- In this clause,' person resident outside India" shall have the meaning assigned to it in clause
Central Government Act
territories unless the person-
(a) being an individual, is a citizen of India and is ordinarily resident in the said ... resident in India, to any person resident in India, of foreign currency or other foreign exchange[ as defined, respectively
Central Government Act
being an Indian company or a person (other than a company) resident in India, is engaged in the business ... used in Indian territorial waters by a person resident in India; and
(iii) it is brought into
Central Government Act
issue of any foreign security by a person resident in India;
(b) transfer or issue of any security ... person resident outside India;
(c) transfer or issue of any security or foreign security by any branch, office or agency
Central Government Act
make any payment to or credit of any person resident outside India.
The prohibition imposed ... that those persons who are not citizens of
India having come to India to reside for an uncertain period
Delhi High Court
appellant,
cannot be said to be a person resident outside India. Learned counsel
for the appellant also contends that ... establish any connection between the appellant and
the person resident outside India on whose instructions the amount has
been directed
Madras High Court
India are governed by the provisions
of the Act provided such persons are found to be "persons resident in
India ... India and it applies also to all
citizens of India outside India and to branches and agencies outside
India
Karnataka High Court
whether the
appellant can be treated as "person resident outside India" within
the meaning of Clause (q) of Section ... negative if the appellant is found to be "person
resident in India" within the meaning of Clause (p) of Section
Income Tax Appellate Tribunal - Lucknow
case where payment was made to persons
"residents outside India";
3) There was no provision under ... Edition, the word "resident" means :-
Resident: 1. Adj. residing; involving residence; 2. n. a person who
resides for a considerable
Delhi High Court
under the instructions of a person resident outside India, Indian
currency of Rs. 99,800 and certain other documents were ... behalf of any person resident outside India .
. . . . ."
"Person resident outside India" is defined in section 2(q) as
meaning
Madras High Court
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