Home > Income Tax Act 2025 > Section-5Last Updated: Sep 23rd 2025
Section-5 defines the scope of total income for a person who is a resident or a non-resident in India. Learn to understand the section-5 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
to such person, it shall not again be included on the basis that it is received or deemed to be received by that person in India.
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.