The assessees contended that interest received under section 28 of the Land Acquisition Act formed part of compensation and was not taxable as income from other sources. The Tribunal held that with effect from 1-4-2010, Parliament introduced a specific charging mechanism under sections 56(2)(viii) and 145B(1), mandating that interest on compensation or enhanced compensation is taxable under the head “Income from Other Sources” on a receipt basis. The amended provisions constitute a complete code and prevail over the character assigned to such receipts under the Land Acquisition Act or under judicial precedents rendered under the pre-amendment law. Accordingly, interest received under section 28 of the Land Acquisition Act was held taxable under section 56(2)(viii). (AY. 2012-13 to 2015-16, 2017-18, 2018-19, 2020-21 & 2023-24)