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 167] [Section 28] [Entire Act] Union of India - Subsection Section 28(va) in The Income Tax Act, 1961 (va)[ any sum, whether received or receivable, in cash or kind, under an agreement for- [ Inserted by Act 20 of 2002, Section 13 (w.e.f. 1.4.2003).]