Inclusion of specified income in section 56: amendment adds clause treating income not chargeable under business or salary heads. The amendment adds a clause to sub-section (2) of section 56 providing that income described in the relevant definitional clause shall be brought within section 56 when such income is not chargeable to tax under the heads Profits and Gains of Business or Profession or Salaries, thereby establishing section 56 applicability to that income where those heads do not already impose tax.