A person is said to be non-resident individual if satisfies any of the following conditions
Impact Of Finance Act 2023 On Charitable Trust and Institution Referred to In Section 12AA Or 12AB Or Clause (23C) Of Section 10 of The Act, 1961
Sec 10(10D) provide exemption with respect to any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy, where premium payable for any of the year during the tenure of the policy