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Scope of the total income

17. (1) Subject to the provisions of this Ordinance the total income of any income year of any
person includes-
(a) in relation to a person who is a resident, all income, from whatever source derived, which-
(i) is received or deemed to be received in Bangladesh by or on behalf of such person in such year;
or
(ii) accrues or arises, or is deemed to accrue or arise to him in Bangladesh during that year; or
(iii) accrues or arises to him outside Bangladesh during that year; and
(b) in relation to a person who is a non-resident, all income from whatever source derived, which-
(i) is received or deemed to be received in Bangladesh by or on behalf of such person in such year;
or
(ii) accrues or arises, or is deemed to accrue or arise, to him in Bangladesh during that year.
(2) Notwithstanding anything contained in sub-section (1), where any amount consisting of either
the whole or a part of any income of a person has been included in his total income on the basis
that it has accrued or arisen, or is deemed to have accrued or arisen, to him in any year, it shall
not be included again in his total income on the ground that it is received or deemed to be
received by him in Bangladesh in another year.