total income - clarity in meaning

1. According to sec 5 on "scope of total income" 
(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 
2. As per sec 2(45), total income will be the one which is referred above. 
3. From the above reading, it is clear that Total Income refers to income which is received or deemed to be received accrued or arose in India and outside India and it does not include net income or taxable income. We can say it is a gross total income without giving effect to deductions and other exemptions. 
4. Hence, total income will be the income which is gross income (including accrued) without being touched by any deductions, exemptions, etc. 
Please correct me if the above interpretation has an alternative view.