By the amendment in the year 1939, the total income of any previous ' year of any person was defined as including 'all income, Profits and gains from whatever source derived which a) are received or are deemed to be received in British(a) India in such year by or on behalf of such person, or (b) if such person is resident in British India during such year, (1) accrue or arise or are deemed to accrue or arise to him in British India during such year; or (ii) accrue or arise to him without British India during such year ; or. . (c) if such person is not resident in British India during such year, accrue or arise or are deemed to accrue or arise to him in British India during such year;. " This legislative change in the Act made all income accruing or arising or deemed to accrue or arise in British India during the previous year to a resident the subject of a charge, apart from income accruing or arising without British India during the previous year.