Without India — Means person who is not a resident of India
Section (4) (1) (v) was framed so that ICAI can give direct membership to some members of foreign bodies who wants to come to India and do practise here. But from 1997-98 all such permissions were cancelled and as on today there is no direct membership for foreign professionals.
So before 1997, member of some professional bodies such as (Burma / Cyelon / Pakistan / South Africa / England etc) can come to india reside in india and take membership of icai directly and do practice in india. But such practice is stopped from 1997-98, now there is no permission for direct membership and hence no partnership with such people. So that part of clause 4 is not relevant now.
Dear ashish you use to ask doubts last time also, how was your result ? Why dont you take proper class and excel in subject ? Rather than being stuck with many doubts, which also reduces speed of studying .
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