https://www.taxtmi.com/acts?id=10781 For a resident, total income includes income accruing or deemed to accrue in India, accruing outside India, received or deemed to be received in India, or received outside India, and such income must be included even if charged to tax abroad or relief for double taxation may be available. For a non-resident, total income includes income accruing or deemed to accrue in India or received or deemed to be received in India. en-us Thu, 20 Aug 2009 11:39:43 +0530 Thu, 20 Aug 2009 11:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10781 For a resident, total income includes income accruing or deemed to accrue in India, accruing outside India, received or deemed to be received in India, or received outside India, and such income must be included even if charged to tax abroad or relief for double taxation may be available. For a non-resident, total income includes income accruing or deemed to accrue in India or received or deemed to be received in India. Act-Rules Bills Thu, 20 Aug 2009 11:39:43 +0530 https://www.taxtmi.com/acts?id=10781