মোট আয়ের আওতা

Subject to the provisions of this Act, the total income of a person in any income year shall include—

(a) in the case of a resident person, income derived from any source described below, which—

  (i) Accrued or arisen to him in Bangladesh in that year; (arised) or deemed to have arisen;

  (ii) accruing or arising to him outside Bangladesh in the said year;

  (iii) received or deemed to have been received by or on behalf of such person in Bangladesh in that year; or

  (iv) received or deemed to have been received by or on behalf of such person outside Bangladesh in that year;

(b) in the case of a non-resident person, the following income derived from any source, which—

  (i) accruing or arising to him, or deemed to have accrued or arising, in Bangladesh in the said year; or

 (ii) be deemed to have been received or received by or on behalf of such person in Bangladesh in that year.