Unit I · Law of Taxation

Residential status and scope of total income

Study aid only. Confirm statute numbers with the current bare Act and the official OU LL.B. (3-YDC) 2024–25 syllabus PDF.

Statute sections

Act / instrument	Section	Name
Income-tax Act, 1961	6	Residence in India
Income-tax Act, 1961	5	Scope of total income
Income-tax Act, 1961	9	Income deemed to accrue or arise in India

(2011) 4 SCC 36 · Supreme Court of India

Parliament may tax events with an Indian nexus even if the person or part of the transaction is abroad.

(2012) 6 SCC 613 · Supreme Court of India

Transfer of shares of a foreign holding company was not, under the then s. 9, a transfer of underlying Indian assets.

residential-status line · Supreme Court of India

Residential status is tested for the previous year and controls whether foreign income enters total income under s. 5.