TaxTMI 
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Scope of total income.
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....ar of a person, who is a resident, shall include all income from whatever source derived which— (a) accrues, or is deemed to accrue, to him in India during the year; (b) accrues to him outside I....
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.... is deemed to accrue, to him in India during the year; or (b) is received, or is deemed to be received, by him, or on his behalf, in India during the year. (3) Any income which accrues to a residen....