Section 5 → Section 5
Scope of Total Income
Quick Answer
Section 5 of the Income Tax Act, 1961 (Scope of Total Income) corresponds to Section 5 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 5
Provision Summary
Determines the scope of taxability based on residential status (global income for residents, Indian income for non-residents).
Sec 5
Provision Summary
Retained. The global taxation principle for Residents and Ordinarily Residents remains strictly enforced.
Key Changes & Highlights
- No major structural change.
Related Sections
Frequently Asked Questions
What does Section 5 of the Income Tax Act 1961 deal with?
Section 5 (Scope of Total Income) Determines the scope of taxability based on residential status (global income for residents, Indian income for non-residents).
What is the new section number for Section 5 under the Direct Tax Code 2025?
Section 5 of the ITA 1961 maps to Section 5 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 5 under the new tax code?
Section 5 is marked as "Retained" with status "Active". Impact: High - Defines jurisdictional tax net.
What are the key changes to Section 5 under DTC 2025?
No major structural change.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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