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<h1>Sections 213-218: Definitions for Taxation of Non-Residents and Foreign Companies, Including Investment Income and Long-Term Capital Gains</h1> Sections 213-218 define terms for taxation of non-residents and foreign companies: 'foreign exchange asset' is a specified asset acquired with convertible foreign exchange; 'investment income' is income from such assets; 'long-term capital gains' are capital gains on foreign exchange assets that are not short-term; 'non-resident Indian' is an individual who is non-resident and either a citizen of India or a person of Indian origin; and 'specified asset' includes shares in Indian companies, debentures and deposits with Indian companies that are not private companies, Central Government securities, and other assets the Government may notify.