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.... accrues or arises, or is deemed to accrue or arise, to the person in India in that year; or (c) accrues or arises to the person outside India in that year, but when such person is "not ordinarily resident" in India under section 6(13), it shall be included only when it is derived from a business controlled in or a profession set up in India. (2) Subject to the provisions of this Act, the total....