Scope of total income
3. (1) Subject to the provisions of this Code, the total income for any financial year 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 in the 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 non-resident, includes all income from whatever source derived which-
(a) accrues, or is deemed to accrue, to him in India in the year; or
(b) is received, or is deemed to be received, by him, or on his behalf, in India in the year.
(3) Any income which accrues to a resident outside India in the year, or is received outside India in the year by, or on behalf of, such resident, shall be included in the total income of the resident, regardless of -
(a) the income having been charged to tax outside India; or
(b) the method for granting of relief for the avoidance of double taxation under any agreement referred to in section 258.
