Income from other sources.

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....ding horse races, card games and other games of any sort or from gambling or betting of any form or nature; (c) any sum received by the assessee from employees as contributions to any provident fund, superannuation fund, any fund set up under the Employees' State Insurance Act, 1948 (34 of 1948), or any other fund for the welfare of such employees, if the income in not chargeable to income-tax under the head "Profits and gains of business or profession"; (d) any sum received under a Keyman insurance policy, as defined Schedule II (Note 1) including the bonus allocated on such policy, if such income is not chargeable to income-tax under the head "Profits and gains of business or profession" or under the head "Salaries"; ....

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.... specified sum = A-B-C (which shall be deemed to be zero, if the sum of B and C is greater than A), where- A = aggregate of the sum distributed by the business trust with respect to such unit, during the tax year or during any earlier tax year or years, to such unit holder, who holds such unit on the date of distribution of sum or to any other unit holder who held such unit at any time prior to the date of such distribution, which is- (a) not in the nature of income referred to in Schedule V (Table: Sl. No. 3 or 4); and (b) not chargeable to tax under section 223(2); B = amount at which such unit was issued by the business trust; and C = amount charged to tax under this clause in any earl....

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....ket value of the property by an amount exceeding fifty thousand rupees, the aggregate fair market value of such property as exceeds such consideration. (3) The provisions of sub-section (2)(m) shall not apply to any sum of money or any property received- (a) from any relative; or (b) on the occasion of marriage of the individual; or (c) under a will or by way of inheritance; or (d) in contemplation of death of the payer or donor; or (e) from any local authority as defined in Schedule III (Note 6); or (f) from or by any registered non-profit organisation as defined in section 355(g), except when received by any person referred to in section 355(i); or (g) by way of a transacti....

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....show, an entertainment programme on television or electronic mode, where people compete to win prizes or any similar game; (c) "fair market value" of a property, other than an immovable property, means the value determined in such method as prescribed; (d) "jewellery" shall have the meaning assigned to it in section 2(22); (e) "lottery" includes winnings from prizes awarded by draw of lots, by chance, or in any other manner under any scheme or arrangement by whatever named called; (f) "property" means the following capital asset of the assesse:- (i) immovable property being land or building or both; (ii) shares and securities; (iii) jewellery; (iv) archaeological collec....