Section 56 of the Income-tax Act, 1961, was amended by the Finance (No. 2) Act, 2009 ((2009) 315 ITR (St) 60), which introduced section 56(2)(viii) with effect from 1 April 2010. A conjoint reading of sections 56(2)(viii) and 145B makes clear that income received by way of interest on compensation or enhanced compensation is chargeable to tax under the head “Income from other sources.” The 2010 amendment was a deliberate departure by the Legislature from the earlier position and must be given effect. Therefore, interest under section 28 of the Land Acquisition Act, 1894, paid on enhanced compensation for compulsory acquisition of agricultural land, is income from other sources under section 56(2)(viii) and is separable from the enhanced compensation. The Tribunal’s reliance on CIT v. Ghanshyam (HUF) (2009) 315 ITR 1(SC)  decided before the 2010 amendment, was unsustainable in the facts of the present case. Order of Tribunal set aside. Order of Assessing Officer affirmed. (AY. 2016-17)