Scope of total income: resident worldwide income and non-resident India-sourced income determine taxable inclusion under the Code. For a resident, total income includes income accruing or deemed to accrue in India, accruing outside India, receipts or deemed receipts in India, and receipts outside India; for a non-resident, total income includes only income accruing or deemed to accrue in India and receipts or deemed receipts in India. Deemed accruals and deemed receipts are chargeable and residents' foreign income is included irrespective of foreign tax treatment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of total income: resident worldwide income and non-resident India-sourced income determine taxable inclusion under the Code.
For a resident, total income includes income accruing or deemed to accrue in India, accruing outside India, receipts or deemed receipts in India, and receipts outside India; for a non-resident, total income includes only income accruing or deemed to accrue in India and receipts or deemed receipts in India. Deemed accruals and deemed receipts are chargeable and residents' foreign income is included irrespective of foreign tax treatment.
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