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 2] [Section 56(2)] [Section 56] [Entire Act] Union of India - Subsection Section 56(2)(VII) in The Income Tax Act, 1961 (VII)from or by any trust or institution registered under [section 12A or section 12AA or section 12AB]; or