https://www.taxtmi.com/article/detailed?id=11371 The document explains the statutory framework for determination and taxation of total income under the Income Tax Act, 1961, defining total income by reference to section 2(45) and setting out the residency-based scope in section 5 for inclusion of income received, accrued or deemed received or accrued in India, together with filing obligations under section 139(1), processing and specified return adjustments under section 143(1), reopening under section 147, and the investigatory and information-gathering powers (sections 132, 142, 131, 133, 133A and 285BA) and third-party sources that support assessment of total income. en-us Mon, 01 May 2023 10:58:35 +0530 Mon, 01 May 2023 10:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11371 The document explains the statutory framework for determination and taxation of total income under the Income Tax Act, 1961, defining total income by reference to section 2(45) and setting out the residency-based scope in section 5 for inclusion of income received, accrued or deemed received or accrued in India, together with filing obligations under section 139(1), processing and specified return adjustments under section 143(1), reopening under section 147, and the investigatory and information-gathering powers (sections 132, 142, 131, 133, 133A and 285BA) and third-party sources that support assessment of total income. Articles Income Tax Mon, 01 May 2023 10:58:35 +0530 https://www.taxtmi.com/article/detailed?id=11371