Inclusion of income under clause (24)(viii) of section 2 into Section 56(2) is expressly provided by amendment. The amendment inserts clause (ia) into Section 56(2) to bring the income referred to in sub-clause (viii) of clause (24) of section 2 within the charge of Section 56(2), thereby expressly including that defined category of receipts under Section 56(2)'s taxable income framework.