(1)Subject to the provisions of this Act, the total income of any tax year of a person, who is a resident, includes all income from whatever source derived, which—(a)is received or deemed to be received in India in that year by or on behalf of such person;(b)accrues or arises, or is deemed to accrue or arise, to such person in India in that year; or(c)accrues or arises to such person outside India in that year, but when such person is "not ordinarily resident" in India under section 6(13), such income shall be included only when it is derived from a business controlled in or a profession set up in India.
