Non-resident Indian(NRI) - Definition / Legal Terminology - Income Tax

As per section 115C(e) of the Income tax Act 1961, In the Chapter XII-A (Special provisions relating to certain incomes of Non- residents) , unless the context otherwise requires,- Non-resident Indian means- an individual, being a citizen of India or a person of Indian origin who is not a resident . Explanation - A person shall be deemed to be of Indian origin if he, or either of his parents or any of his grand-parents, was born in undivided India;