Above statement is related following concept of “Direct Membership”
Section (4) (1) (v) was framed so that ICAI can give direct membership to some members of foreign bodies (Indian National Abroad :-Member of ICAI / Ceylon / E&W / Scotland / Ireland) who wants to come to India and do practise here. But from 1997 all such permissions were cancelled and as on today there is no direct membership for foreign professionals.
so if any non resident (i.e in old english — person without india) becomes member of icai under direct membership scheme then ca in practice can do partnership with him.
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