Scope of total income

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Full Text of the Document

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....uch person ; or (b)  accrues or arises or is deemed to accrue or arise to him in India during such year ; or (c)  accrues or arises to him outside India during such year : Provided that, in the case of a person not ordinarily resident in India within the meaning of sub-section (6) of section 6, the income which accrues or arises to him outside India shall not be so included unless ....