(1)Subject to the provisions of this Act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which-(a)is received or is deemed to be received in India in such year by or on behalf of such person; or(b)accrues or arises or is deemed to accrue or arise to him in India during such year; or(c)accrues or arises to him outside India during such year:Provided that, in the case of a person not ordinarily resident in India within the meaning of sub-section (6) of section 6, the income which accrues or arises to him outside India shall not be so included unless it is derived from a business controlled in or a profession set up in India.
