A person is said to be non-resident individual if satisfies any of the following conditions
source https://www.caclubindia.com/articles/impact-of-amendment-by-finance-act-2023-on-non-resident-not-ordinarily-resident-49484.asp
source https://www.caclubindia.com/articles/impact-of-amendment-by-finance-act-2023-on-non-resident-not-ordinarily-resident-49484.asp
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