Section 56(2)(viia)

where an individual or a Hindu undivided family receives, in any previous year, from any person or persons on or after the 1st day of October, 2009,—

      (a)  any sum of money, without consideration, the aggregate value of which exceeds fifty thousand rupees, the whole of the aggregate value of such sum;

      (b)  any immovable property,—

       (i)  without consideration, the stamp duty value of which exceeds fifty thousand rupees, the stamp duty value of such property;

      (ii)  for a consideration which is less than the stamp duty value of the property by an amount exceeding fifty thousand rupees, the stamp duty value of such property as exceeds such consi-deration;

      (c)  any property, other than immovable property,—

       (i)  without consideration, the aggregate fair market value of which exceeds fifty thousand rupees, the whole of the aggregate fair market value of such property;

      (ii)  for a consideration which is less than the aggregate fair market value of the property by an amount exceeding fifty thousand rupees, the aggregate fair market value of such property as exceeds such consideration

I think it will not fall under above section............

i also think that because that section is only applicable in the hands of firm and private company.....so the section 56 (2) (viia) is not attracted in the hands of AOP....