Income-tax Act, 1961
Section - 5 - Scope of total income
Scope of total income.5. (1) Subject to the provisions of this Act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which-
(2) Subject to the provisions of this Act, the total income of any previous year of a person w .... To read the full section download the app from Google Play store
| (a) | - | is received or is deemed to be received in India in such year by or on behalf of such person ; or |
| (b) | - | accrues or arises or is deemed to accrue or arise to him in India during such year ; or |
| (c) | - | accrues or arises to him outside India during such year : |
| - | Provided that, in the case of a person not ordinarily resident in India within the meaning of sub-section (6) of section 6, the income which accrues or arises to him outside India shall not be so included unless it is derived from a business controlled in or a profession set up in India. |
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