Under the Income-tax Act, 2025, income arising abroad but first received in India is included in total…

Under the scope-of-total-income provision of the Income-tax Act, 2025 (formerly section 5 of the Income-tax Act, 1961), income received or deemed to be received in India is included in the total income of residents, whether or not ordinarily resident, and the same receipt basis applies to non-residents. The rule therefore applies to "All three residential categories", subject to other provisions such as exemptions; a later remittance of income already received abroad is not a fresh first receipt.