| (a) | - | a non-resident (not being a company) or of a foreign company, includes any income by way of- |
| (i) | - | dividends ; or |
| (ii) | - | interest received from Government or an Indian concern on monies borrowed or debt incurred by Government or the Indian concern in foreign currency not being interest of the nature referred to in sub-clause (iia) or sub-clause (iiaa); or |
| (iia) | - | interest received from an infrastructure debt fund referred to in clause (47) of section 10; or |
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