A singular matrix "A" is a square matrix which is not invertible, i.e. "A^{-1}" does not exist. A non-singular matrix "B" is a square matrix which is invertible, i.e. "B^{-1}" exists.
Further, since for a non-singular matrix "B", we have "BB^{-1} = B^{-1} B = I" and since, for "B^{-1} B" to exist, the number of columns in "B" must be equal to the number of rows in "B^{-1}" , and also, for "B^{-1} B" to exist, the number of columns in "B^{-1}" must be equal to the number of rows in "B" , hence the number of columns in "B" must be equal to the to the number of rows in "B" i.e. "B" must be a square matrix.
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