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of <h1>Income Tax Bill 2025: Clause 5 Defines Scope of Total Income for Residents and Non-Residents</h1> Clause 5 of the Income Tax Bill, 2025, outlines the scope of total income for residents and non-residents in India. For residents, total income includes all income received or deemed received in India, income accruing or arising in India, and income accruing outside India if linked to a business or profession in India. For non-residents, it includes income received or accruing in India. Income outside India is not deemed received in India merely because it appears in an Indian balance sheet. Income already included due to accrual cannot be included again based on receipt.
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