Section mapper · Who is taxed, and on what income
Section 5 of the Income-tax Act, 1961 is now
section 5 of the Income-tax Act, 2025
Which of your income India can tax — resident, non-resident and the scope rule.
- Was
s.5, Income-tax Act, 1961 (repealed)- Is now
s.5, Income-tax Act, 2025- In force from
What changed
Renumbered only. Section 5 still draws the same line: a resident is taxed on worldwide income, a non-resident only on income received, accrued or deemed to accrue in India.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.