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<h1>Definition of 'Non-resident Indian' under Section 115C(e) of Income Tax Act 1961: Citizens or persons of Indian origin not residing in India.</h1> A 'Non-resident Indian' under section 115C(e) of the Income Tax Act 1961 refers to an individual who is either a citizen of India or a person of Indian origin and does not qualify as a 'resident.' A person is considered of Indian origin if they, or either of their parents or grandparents, were born in undivided India. This definition is part of the special provisions in Chapter XII-A, which addresses certain incomes of non-residents.