Under which provision of the Income-tax Act, 2025 is the scope of the resident's 'total income' covered?

Section 5 of the Income-tax Act, 2025 (corresponding to section 5 of the Income-tax Act, 1961) defines the scope of total income. For a resident, it generally covers income received or arising in India and income arising abroad, subject to the Act. A person who is resident but not ordinarily resident has a narrower rule for foreign income.