Income from other sources: under Section 56, gratuitous receipts and certain property transfers are taxable unless specified exclusions apply. Section 56 taxes receipts not charged under other heads under Income from other sources, specifically including dividends, certain interest and hire income not classed as business income, gratuitous receipts and property transfers (money, immovable and movable property, shares) where received without consideration or for inadequate consideration. It prescribes valuation bases (stamp duty value, fair market value), defines key terms (property, relative, fair market value), allows valuation references where disputed, and specifies exclusions for relatives, marriage, inheritance, death contemplation transfers and certain institutions and notified transactions.