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

(a) in the case of a resident person, the following income derived from any source, viz—

(i) accrued or arosed, or deemed to have accrued or arisen, to him in Bangladesh in the said year,

(ii) accrued or arisen 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, viz—

(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.