Non-resident under Scope of Total Income
A non-resident’s total income under section 5(2) includes: (i) income received or deemed to be received in India in the
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Author: CA Harshita Raichandani
Resident but not ordinarily resident under Scope of Total Income
Under section 5(1), the computation of total income of resident but not ordinarily resident is the same as in the
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Resident and ordinarily resident under Scope of Total Income
The total income of a resident assessee would, under section 5(1), consist of: (i) income received or deemed to be
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SCOPE OF TOTAL INCOME
Section 5 provides the scope of total income in terms of the residential status of the assessee because the incidence
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Place of effective management UNDER Residential status of companies
Place of effective management” to mean a place where key management and commercial decisions that are necessary for the conduct
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Residential status of companies
With effect from Assessment year 2017-18, a company would be resident in India in any previous year, if- (i) it
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Control and Management
The expression ‘control and management’ referred to under section 6 refers to the central control and management and not to
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