https://www.taxtmi.com/highlights?id=51730 Income from other sources u/s 56 - A Will can be written by anybody. In a Will, anybody can be given a bequeathal. It need not be a relative alone. The fact that the Fourth Proviso refers to relative in Sub-clause (a), and refers to a Will or inheritance in Clause (c) clearly shows that the Will need not be a Will of a relative. Further, a Will is not given any restrictive meaning in the Explanation under the said Proviso either. - No additions. en-us Wed, 12 Feb 2020 08:43:10 +0530 Wed, 12 Feb 2020 08:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51730 Income from other sources u/s 56 - A Will can be written by anybody. In a Will, anybody can be given a bequeathal. It need not be a relative alone. The fact that the Fourth Proviso refers to relative in Sub-clause (a), and refers to a Will or inheritance in Clause (c) clearly shows that the Will need not be a Will of a relative. Further, a Will is not given any restrictive meaning in the Explanation under the said Proviso either. - No additions. Highlights Income Tax Wed, 12 Feb 2020 08:43:10 +0530 https://www.taxtmi.com/highlights?id=51730