https://www.taxtmi.com/manuals?id=4669 Scope of total income includes, for residents, income received or deemed received in India, income accruing or arising or deemed to accrue or arise in India, and income accruing or arising outside India subject to exclusion for not ordinarily resident persons unless derived from a business controlled in or a profession set up in India; for non residents it includes income received or deemed received in India and income accruing or arising or deemed to accrue or arise in India. Explanations state that mere inclusion in an Indian balance sheet does not constitute receipt in India and that income included once on accrual shall not be re included on receipt. en-us Tue, 27 Aug 2024 17:44:00 +0530 Wed, 06 Nov 2024 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4669 Scope of total income includes, for residents, income received or deemed received in India, income accruing or arising or deemed to accrue or arise in India, and income accruing or arising outside India subject to exclusion for not ordinarily resident persons unless derived from a business controlled in or a profession set up in India; for non residents it includes income received or deemed received in India and income accruing or arising or deemed to accrue or arise in India. Explanations state that mere inclusion in an Indian balance sheet does not constitute receipt in India and that income included once on accrual shall not be re included on receipt. Manuals Income Tax Tue, 27 Aug 2024 17:44:00 +0530 https://www.taxtmi.com/manuals?id=4669