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 43] [Section 56(2)] [Section 56] [Entire Act] Union of India - Subsection Section 56(2)(x) in The Income Tax Act, 1961 (x)where any person receives, in any previous year, from any person or persons on or after the 1st day of April, 2017,—