Interpretation.
In sections 213 to 218,—
(a) "foreign exchange asset" means any specified asset which the assessee has acquired or purchased with, or subscribed to in, convertible foreign exchange;
(b) "investment income" means any income derived from a foreign exchange asset;
(c) "long-term capital gains" means income chargeable under the head "Capital gains" relating to a capital asset, being a foreign exchange asset which is not a short-term capital asset;
(d) "non-resident Indian" means an individual, who is not a resident and is—
(i) a citizen of India; or
(ii) a person of Indian origin;
(e) "specified asset" means any of the following assets:—
(i) shares in an Indian company; or
(ii) debentures issued by an Indian company which is not a private company as defined in the Companies Act, 2013 (18 of 2013); or
(iii) deposits with an Indian company which is not a private company as defined in the Companies Act, 2013 (18 of 2013); or
(iv) any security of the Central Government as defined in section 2(f) of the Government Securities Act, 2006 (38 of 2006); or
(v) such other assets as the Central Government may specify in this behalf by notification.