11. Scope of total income.-

(1)   Subject to the provisions of this Ordinance, the total income, in relation to any assessment year, or a person,-

(a)    who is a resident, includes all income from whatever source derived, which-

(i)     is received, or is deemed to be received, in Pakistan in the income year by, or on behalf of, such person; or

(ii)    accrues or arises, or is deemed to accrue or arise, to him in Pakistan during such year; or

(iii)   accrues or arises to him outside Pakistan during such year;

(b)    who is a non-resident, includes all income from whatever source derived, which-

(i)     is received, or is deemed to be received, in Pakistan in the income year by, or on behalf of, such person; or

(ii)    accrues or arises, or is deemed to accrue or arise, to him in Pakistan during such year;

(2)   Notwithstanding anything contained in sub-section (1), where any amount consisting of either the whole or a part of any income has been included in the total income of a person 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 basis that it is received, or is deemed to be received, by him in Pakistan in any other year.