Definitions
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....lid visa, other than tourist visa" means a foreigner possessing a valid visa, other than a tourist visa and staying in India for more than six months; (e) "infant" means a child not more than two years of age; (f) "jewellery" means articles of adornment ordinarily worn by a person, made of gold, silver, platinum or such other precious metals, whether studded or not; (g) ....
TaxTMI