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 11] [Section 56(2)] [Section 56] [Entire Act] Union of India - Subsection Section 56(2)(id) in The Income Tax Act, 1961 (id)income by way of interest on securities, if the income is not chargeable to income-tax under the head "Profits and gains of business or profession";