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An individual meeting neither basic condition of section 6(1) is

AResident and ordinarily resident
BNon-resident under section 2(30)
CResident but not ordinarily resident
DDeemed resident under section 6(1A)
Answer & Solution
Correct answer: B. Non-resident under section 2(30)
Failing both basic conditions of section 6(1) makes the individual a non-resident.
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