Scope of Total Income [Sec. 5]
For determining the taxability of any income, the income should be first classified into
Indian Income & Foreign Income.
Indian Income is income which is either:
1. Received in India or
2. Deemed to be received or
3. Accrued or arisen in India or
4. Deemed to accrue or arise in India.
Income which is not Indian income is Foreign income.

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