Scope of total income

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 non-resident, includes all income from whatever source derived which- (a) accrues, or is deemed to accrue, to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X