Income from other sources.

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....s, 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 is 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 in 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"; (e) any income by way of in....

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....ter 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 earlier tax year; (l) where any sum, including bonus allocated, is received, during a tax year, under a life insurance policy, other....

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.... 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(h); or (g) by way of a transaction not regarded as transfer under section 70(1)(a), (c), (d), (e), (f), (g), (i), (j), (k), (l), (n), (o), (t), (u), (v) or (w); or (h) from an individual by a trust created or established solely for the benefit of relative of the individual; or (i) from such class of persons and subject to such conditions, as m....