Scope of total income

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Full Text of the Document

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....e year;     (b) accrues to him outside India in the year;     (c) is received, or is deemed to be received, by him, or on  his behalf, in India in the year; or     (d) is received by him, or on his behalf, outside India in the year. (2) Subject to the provisions of this Code, the total income for any financial year of a person, who is a....