| Residence status in India | Income within scope of taxation | Legislative reference |
| Resident and ordinarily resident | All income
• received in India
• that accrues or arises (including deemed to accrue/arise) in India
• received outside India but accrues or arises in India
• received in India but accrues or arises outside India | Sections 5 and 9 of the Act |
| Resident and ordinarily resident | Resident but not-ordinarily resident
• income received in India
• income which accrues or arises outside India unless it is from a business/profession that is wholly or partly controlled |
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