Scope of total income.
3. (1) Subject to the provisions of this Code, the total income of 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 during the year;
(b) accrues to him outside India during the year;
(c) is received, or is deemed to be received, by him, or on his behalf, in India during the year; or
(d) is received by him, or on his behalf, outside India during the year.
(2) Subject to the provisions of this Code, the total income of any financial year of a person, who is a non-resident, shall include all income from whatever source derived which—
(a) accrues, or 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 resident outside India during the year, or is received outside India during the year by, or on behalf of, such resident, shall be included in the total income of the resident, whether or not such income has been charged to tax outside India.
