Which section of the Income-tax Act, 2025 lays down the scope of the total income of a person who is…

"Section 5" of the Income-tax Act, 2025, headed Scope of total income, provides that the total income of a resident includes income received or deemed to be received in India, income accruing or arising in India, and income accruing or arising outside India (for a person not ordinarily resident, only if derived from a business controlled in or a profession set up in India). Section 4 is the charging section, section 6 determines residence and section 11 deals with incomes not included in total income. This corresponds to section 5 of the repealed Income-tax Act, 1961.