There are some deductions under section 80 which are available to residents only, and non-residents cannot get the deduction benefit. So when the section says 'resident individual' does it implicitly include RBNOR/Resident but not ordinarily residents as well?
Ex: Section 80DD, 80DDB, 80QQB/RRB, 80U etc...
Please clarify whether resident means ROR and RBNOR together?
Thanks
CAclubindia
