Amendment of section 5

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.... a person resident outside India, out of the moneys standing to his credit in a Non-resident (External) Account in any bank in India in accordance with the provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973), and any rules there under. Explanation : For the purposes of this clause, "person resident outside India" has the meaning assigned to it in clause (q) of section ....

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....ange Regulation Act, 1973 (46 of 1973), and any rules made there under; (c) "relative" has the meaning assigned to it in clause (41) of section 2 of the Income-tax Act; (d) "resident in India" shall have the meaning assigned to it in the Income-tax Act; (iid) being a citizen of India or a person of India origin, who is not resident in India, to any relative of such person....