- The document discusses the residential status of individuals in India under the Income Tax Act and the scope of total income. - An individual is a resident if they stay in India for 182 days or more in a year or 60 days in the current year and 365 days in the last 4 years. Special categories also include individuals staying 182 days or more. - The total income of a resident includes global income while a non-resident's total income includes India-sourced income or income from a business controlled in India.