Scope of total income

Determines what income is included in total income based on residential status - resident (worldwide income), non-resident (India-source income only).

Key provisions

• Determines what income is included in total income based on residential status - resident (worldwide income), non-resident (India-source income only).

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/5

{
  "act_2025_ref": "5",
  "old_reference": "Section 5, Income Tax Act 1961",
  "title": "Scope of total income",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}