Under section 5 of the Income-tax Act, 2025, income that accrues or arises outside India but is…

Section 5(1)(a) and (2)(a) include income "received or deemed to be received in India" for residents and non-residents, subject to the Act's other provisions. Foreign accrual does not exclude an Indian receipt merely because the recipient is non-resident, and section 5(4) prevents double inclusion.