Gross earnings.

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....sp;       (iv) any amount received from a business after its discontinuance.      (2) The accruals or receipts referred to in sub-section (1) shall, without prejudice to the generality of the provisions of that sub-section, include the following, namely:—           (i) the amount of any compensation or other payment, accrued or received, for—              (a) termination or modification of terms and conditions relating to management of business, any business agreement or any agency; or              (b) vesting of ....

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....p;    (viii) the amount of remuneration (including salary, bonus and commission) or any interest accrued to, or received by, a participant of a unincorporated body from such body;            (ix) any sum received under a keyman insurance policy including the sum allocated by way of bonus on such policy;            (x) the amount of profit on transfer, demolitation, destroys or discardment of any business capital asset (other than a business capital asset used for scientific research and development) computed in accordance with the provisions of section 42;            (x....

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.... commencement of this Code for which deduction has been allowed, if the amount is not utilised for the purpose and within the period specified therein;            (xvi) the amount accrued to, or received by, the person from his employees as their contribution to any fund for their welfare;            (xvii) the amount accrued or received on sale of any business capital asset used for scientific research and development;            (xviii) any consideration accrued or received in respect of transfer of any capital asset self-generated in the course of the business;   ....

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....p;        (b) which exceeds—                     (i) a xum of thirty fire thousand rupees if the payment is made to transporter for carriage of goods by road; or                     (ii) a sum of twenty thousand rupees in any other case; and                 (c) which has not been made in such cases and in such circumstances as may be prescribed.            (xxiv) any amount standing ....