Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 8] [Section 2(24)] [Section 2] [Entire Act] Union of India - Subsection Section 2(24)(xv) in The Income Tax Act, 1961 (xv)any sum of money or value of property referred to in clause (vii) or clause (viia) of sub-section (2) of section 56;