The document discusses the scope of total income under the Indian Income Tax Act based on the residential status of an assessee. It outlines three important considerations for determining the incidence of tax: 1) the residential status of the assessee, 2) the place of accrual or receipt of income, and 3) the point of time at which the income was accrued or received. It then provides details on the different types of income that are included in the total income for residents and ordinarily residents, residents but not ordinarily residents, and non-residents. The document also includes an example to illustrate how to compute total income based on residential status.