(a) Individual not being a citizen of India
(b) LLP registered outside India
(c) Company registered outside India
(d) Firm formed or registered outside India
(e) Association of persons (trust) formed outside India
(f) Association of persons (other than trust) or body of individuals or local authority or artificial juridical person formed or any other entity by whatever name called registered outside India.
The amended Rule also prescribes various documents that are to be furnished along with the form as proof of identity and address.