Income earned from business abroad

If An Individual Is an resident then global income taxable And if Non Resident only Indian Income Taxable.
According to sec.6(1) Of Income Tax Act 1961 an Individual is said to be an resident If He stay in India For more than 182 Days in an previous year.
Here Previous year means Financial Year OR Refer Sec. 3 of Income Tax Act for Clear Overview of 'Previous Year'