Independent samples occur when observations are made on different sets of items or subjects. If the values in one sample do not tell you anything about the values in the other sample, then the samples are independent. If the knowing the values in one sample could tell you something about the values in the other sample, then the samples are related.
From the Statistical Reference Guide for Analyse-it 6.24.0: https://analyse-it.com/docs/user-guide/compare-groups
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