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“Section 5(2)”

Section References (mined)Section 5Section 5(2)355 judgments

The decision most relied on for Section 5(2) is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141), cited in 706 judgments on BharatTax.

Leading authorities on Section 5(2)

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

Commissioner of Income Tax v. Nova Promoters and Finlease (P) Ltd.
342 ITR 169 · 2012 · High Court
658
citing judgments

To make an addition under Section 68 for unexplained cash credits, the Assessing Officer must conduct proper inquiry into the identity, genuineness, and creditworthiness of the creditor, especially concerning share application money. The assessee's initial discharge of burden by providing necessary details shifts the onus back to the AO for further investigation, including the source of source.

Co-operative Bank Ltd. v. CIT
384 ITR 490 · 2016 · High Court
631
citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

CIT v. Ghanshyam (HUF)
315 ITR 1 · 2009 · Supreme Court
363
citing judgments

Interest received under Section 28 of the Land Acquisition Act, 1894, is considered part of the enhanced compensation on compulsory acquisition of land. It is taxable as 'capital gains' and not separately as 'interest income' under the head Income from Other Sources.

Shyam Sunder v. Ram Kumar, (2001) 8 SCC 24 (para 44); Brij Mohan Das Laxman Das v. CIT
5 SCC 482 · 1997 · Supreme Court
261
citing judgments

For income to be assessable under the head 'Income from House Property' as per Section 22 of the Income Tax Act, 1961, beneficial ownership or the right to enjoy the property is sufficient; legal ownership is not a mandatory prerequisite.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Rama Bai v. CIT
181 ITR 400 · 1990 · Supreme Court
258
citing judgments

Interest income is taxable on either an accrual or cash basis, determined by accounting principles. This method was applicable prior to legislative changes that simplified the taxation of interest income.

CIT v. Govindbhai Mamaiya
91 Taxmann.com 20 · 2018 · Supreme Court
205
citing judgments

Interest on enhanced compensation received under Section 28 of the Land Acquisition Act, 1894, is considered part of the compensation, not merely interest income, and is exigible to tax on a receipt basis.

Judgments citing Section 5(2)

Shrimati. Lata Narang, Jalandhar vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 35/ASR/2021[2011-12]Status: DisposedITAT Amritsar02 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Smt. Rajinder Kaur, CIT- DR
Section 143(3)Section 147Section 263Section 5(2)Section 6

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

DCIT, Circle-19(2), New Delhi vs. Personiv Contact Centres India Pvt Ltd ( Formely Known As John Keels Bpo Solutions Pvt. Ltd.), Gurgaon

In the result, the appeal of the Revenue stands dismissed

ITA 7295/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Feb 2023AY 2016-17
For Appellant: Shri Pulkit Saini, AdvocateFor Respondent: Shri K.K. Mishra, Senior DR
Section 143(3)Section 40Section 9(1)(vii)

arises in India or is deemed to accrue or arise in India, during the relevant year. On facts, it is clear that Section 5(2)(a) is not applicable, as the payments were neither received nor deemed to have been received by the 'FTOs' in India. The first part ... whether the receipt in question can be deemed to accrue or arise in India, u/s. 9, read with section 5(2)0) of the Act. 74. The payment in question does not accrue or arise to the 'FTOs', through or from any property of the 'FTOs' in India or from

Bharat Sanchar Nigam Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1989/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Feb 2023AY 2008-09

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmabharat Sanchar Nigam Ltd, Vs. Acit, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) Pan:Aabcb5576G

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT DR
Section 143(3)Section 147Section 194HSection 250Section 40Section 9(1)(vi)Section 9(1)(vii)

could not be deemed to accrue or arise in India under any of clause of section 9 (1) read with section 5(2) – „ Held yes {paras 74 & 78} in favour of the assessee. To the similar effect are other decisions cited by Ld. AR. The CIT (DR) has not been

Saif Partners India IV Limited, Delhi vs. ACIT Int. Taxation-3(1)(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 1138/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Feb 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Kanchun Kaushal, FCAFor Respondent: Ms. Meenakshi Singh – CIT-DR
Section 10(34)Section 10(38)Section 142Section 142(1)Section 143(2)Section 143(3)Section 263

during the subject year. A. Sale of share of Indian entities • Under the provisions of the Act, as per section 5(2) of the Act read with section 9(l)(i), a non-resident is liable to tax on any income arising through the transfer of a capital asset situated

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1) International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1567/DEL/2022[2019-20]Status: DisposedITAT Delhi10 Jan 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

erred in holding that the Appellant has 'Business in' India under section 9(1)(i) read with section 5(2) of the Act and is therefore, liable to tax in India. 6.1 Without prejudice to the above grounds, on the facts and circumstances of the case ... case/its predecessor's case, wherein the Hon'ble courts have held that even where the appellant is taxable under the domestic law under section 5(2) read with Section 9(1)(i) of the Act, the attribution cannot exceed 15% even under the domestic law, as held

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1), International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1566/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Jan 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

erred in holding that the Appellant has 'Business in' India under section 9(1)(i) read with section 5(2) of the Act and is therefore, liable to tax in India. 6.1 Without prejudice to the above grounds, on the facts and circumstances of the case ... case/its predecessor's case, wherein the Hon'ble courts have held that even where the appellant is taxable under the domestic law under section 5(2) read with Section 9(1)(i) of the Act, the attribution cannot exceed 15% even under the domestic law, as held

Alisha Sharma, Haryana vs. ITO Ward-1, Rewari

Appeal of the assessee stands dismissed

ITA 8558/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Jan 2023AY 2011-12

Bench: Shri Kul Bharat

Section 147Section 234ASection 271Section 5(2)Section 6

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No

Share India Fincap Private Ltd., New Delhi vs. DCIT Circle-22(2), New Delhi

Appeal of the assessee is allowed for statistical purposes

ITA 1571/DEL/2022[2016-17]Status: DisposedITAT Delhi02 Jan 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2016-17

Section 143(1)Section 143(3)Section 271(1)(c)Section 5(2)Section 6

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND

Edenred Pte Ltd, Mumbai vs. Dy. Comm of Income Tax International Taxation-2(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1562/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Dec 2022AY 2019-20

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Amit Kumar Soni
Section 143(3)Section 144C(5)Section 9(1)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL

General Electric Company, Mumbai vs. Asst DIT (It) 3(1), Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

ITA 82/MUM/2011[2001-02]Status: DisposedITAT Mumbai23 Dec 2022AY 2001-02

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Percy PardiwalaFor Respondent: Ms. Surabi Sharma, CIT
Section 139Section 143Section 143(3)Section 147Section 148Section 5Section 9

such GE group companies in India. Such income accruing or arising is liable to be taxed in India as per the provisions of Section 5(2) of the Income Tax Act, 1961. 17. The PricewaterhouseCoopers Pvt. Ltd vide letter dated 24.03.2008 has also submitted the list of non-resident ... such companies from Indian resident is income accruing or arising or deemed to accrue or arise in India as per the provisions of Section 5(2) rws 9(1) of the Income Tax Act, 1961. Even if services are rendered from outside India, such payments will be income deemed

DDIT (It) 3(1), Mumbai vs. General Electric Company, Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

ITA 432/MUM/2011[2001-02]Status: DisposedITAT Mumbai23 Dec 2022AY 2001-02

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Percy PardiwalaFor Respondent: Ms. Surabi Sharma, CIT
Section 139Section 143Section 143(3)Section 147Section 148Section 5Section 9

such GE group companies in India. Such income accruing or arising is liable to be taxed in India as per the provisions of Section 5(2) of the Income Tax Act, 1961. 17. The PricewaterhouseCoopers Pvt. Ltd vide letter dated 24.03.2008 has also submitted the list of non-resident ... such companies from Indian resident is income accruing or arising or deemed to accrue or arise in India as per the provisions of Section 5(2) rws 9(1) of the Income Tax Act, 1961. Even if services are rendered from outside India, such payments will be income deemed

Shree Ambica Iron Industries, Kolkata vs. ACIT, Circle-37, Kolkata

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 562/KOL/2022[2016-2017]Status: DisposedITAT Kolkata20 Dec 2022AY 2016-2017

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 4(2)Section 5(2)

availed. The Ld. CIT(A) dismissed the appeals of the assesse as withdrawn by citing the provision of Section 4(2) read with Section 5(2) of DTVSVS, 2021 as appeals deemed to be withdrawn on the date of issue Form 3 i.e. 21.01.2021. 4. The Ld. Counsel submitted that

Shree Ambica Iron Industries, Kolkata vs. ACIT, Circle-37, Kolkata

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 561/KOL/2022[2014-2015]Status: DisposedITAT Kolkata20 Dec 2022AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 4(2)Section 5(2)

availed. The Ld. CIT(A) dismissed the appeals of the assesse as withdrawn by citing the provision of Section 4(2) read with Section 5(2) of DTVSVS, 2021 as appeals deemed to be withdrawn on the date of issue Form 3 i.e. 21.01.2021. 4. The Ld. Counsel submitted that

M/S. Magnet Foundry Suppliers Pvt. Ltd., Kolkata vs. ITO, Ward - 4(2), Kolkata

In the result, appeal of the assessee is dismissed as withdrawn

ITA 1687/KOL/2018[2008-09]Status: DisposedITAT Kolkata16 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Blei.T.A. No. 1687/Kol/2018 Assessment Year: 2008-09 M/S. Magnet Foundry Suppliers I.T.O., Ward - 4(2), Kolkata Pvt. Ltd. Vs 7/1, Sukhlal Jhari Lane 2Nd Floor Kolkata - 700007 Pan : Aafcm3128B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sagar Jain, Fca Revenue By : Shri G. Hukugha Sema, Cit सुनवाई क" तारीख/Date Of Hearing : 15/12/2022 घोषणा क" तारीख /Date Of Pronouncement: 16/12/2022 आदेश/O R D E R Per Shri Rajpal Yadav: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) -17, Kolkata, (Hereinafter The “Ld. Cit(A)”) Dt. 12/04/2017, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2008-09. 2. In This Case, The Assessee Has Filed An Application Seeking Withdrawal Of This Appeal On The Ground That The Appeal Has Been Settled Under The Direct Tax Vivad Se Vishwas Act, 2020. The Assessee Has Duly Filed The Copy Of The Certificate In Form 5 For Full & Final Settlement Of Tax Arrear Under Section 5(2) R.W.S. 6 Of The Direct Tax Vivad Se Vishwas Act, 2020. 3. Keeping In View These Facts & Circumstances Of The Case, Especially The Fact That The Assessee Has Duly Complied With The Necessary Requirements Under Vivad Se Vishwas Scheme, 2020, Permission As Sought By The Assessee Is Granted & This Appeal Of The Assessee Is Dismissed As Withdrawn. 4. In The Result, Appeal Of The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Court On 16Th December, 2022 At Kolkata. (Girish Agrawal) Vice-Kolkata, Dated 16/12/2022 *Sc Srps

For Appellant: Shri Sagar Jain, FCAFor Respondent: Shri G. Hukugha Sema, CIT
Section 250Section 5(2)

assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under Section 5(2) r.w.s. 6 of the Direct Tax Vivad Se Vishwas Act, 2020. 3. Keeping in view these facts and circumstances of the case, especially the fact that

M/S. Global Cricket Corporation Pte. Ltd., Mumbai vs. DDIT It-3(1), Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 1510/MUM/2009[2003-2004]Status: DisposedITAT Mumbai14 Dec 2022AY 2003-2004
Section 143(1)Section 143(3)Section 147

Section 4 of the Act is the charging section which provides that income tax shall be charged in respect of total income. Section 5(2) prescribes the 'scope of total income' of a non-resident and provides that total income of a non- resident shall include all income, from whatever ... should be "deemed" to accrue or arise in India. Whether a certain income accrued or arose in India within the meaning of section 5(2) is a question of fact "which should be looked at and decided in the light of commonsense and plain thinking" as the Calcutta High Court

M/S. Global Cricket Corporation Pte. Ltd., Mumbai vs. ADIT (Int. Taxation) - 3(1), Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3135/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

Section 4 of the Act is the charging section which provides that income tax shall be charged in respect of total income. Section 5(2) prescribes the 'scope of total income' of a non-resident and provides that total income of a non- resident shall include all income, from whatever ... should be "deemed" to accrue or arise in India. Whether a certain income accrued or arose in India within the meaning of section 5(2) is a question of fact "which should be looked at and decided in the light of commonsense and plain thinking" as the Calcutta High Court

ADIT (It)-3(1), Mumbai vs. M/S. Global Cricket Corporation Pte. Ltd., Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3130/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

Section 4 of the Act is the charging section which provides that income tax shall be charged in respect of total income. Section 5(2) prescribes the 'scope of total income' of a non-resident and provides that total income of a non- resident shall include all income, from whatever ... should be "deemed" to accrue or arise in India. Whether a certain income accrued or arose in India within the meaning of section 5(2) is a question of fact "which should be looked at and decided in the light of commonsense and plain thinking" as the Calcutta High Court

M/S Maharashtra Weigh Bridge, Mumbai vs. ACIT 26 (2), Mumbai

Appeal is dismissed as withdrawn

ITA 6979/MUM/2019[2014-15]Status: DisposedITAT Mumbai12 Dec 2022AY 2014-15
For Appellant: NoneFor Respondent: Shri Vivek Perumpura
Section 143(3)Section 5(2)Section 6

hereinafter referred to as ‘the DTVSV Act’). The Appellant had placed on record order of full and final settlement of tax arrears under Section 5(2) read with Section 6 of the DTVSV Act in Form 5 [Certificate No. 338298890070421]. 3. In view of the above, the present appeal

Barclays Capital Mauritius Limited (in Liquidation), Mumbai vs. JCIT (OSD) (It)-1(2)(1), Mumbai

In the result, appeal by the assessee is partly allowed

ITA 509/MUM/2022[2015-16]Status: DisposedITAT Mumbai02 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.509/मुं/2022 ("न.व. 2015-16) Barclays Capital Mauritius Limited. (In Liquidation) C/O. Srbc & Associates Llp 14Th Floor, The Ruby, 29 Senapati Bapat Marg, Dadar (West), Mumbai 400 028 Pan: Aaccb-4438-L ...... अपीलाथ" /Appellant बनाम Vs. Joint Commissioner Of Income Tax (It)-1(2)(1),Mumbai, 18Th Floor, Room No.1811, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Ms.Jasmin Amalsadvala ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 06/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/12/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 31/01/2022 Passed U/S. 147 R.W.S. 143(3) R.W.S. 144C Of The Income Tax Act, 1961 [In Short ‘The Act’]For The Assessment Year 2015-16. 2 2. Ms.Jasmin Amalsadvala Appearing On Behalf Of The Assessee Submitted At The Outset That She Is Not Pressing Ground No.1 Of Appeal Challenging Reassessment Proceedings.

For Appellant: Ms.Jasmin AmalsadvalaFor Respondent: Shri Soumendu Kumar Dash
Section 147

expression income “deemed to be received in India in such year by or on behalf of such person (i.e. nonresident)” appearing in Section 5(2)(a) will be governed by the definition assigned to expression “incomes deemed to be received in a previous year” appearing in Section 7 which deals ... behalf of, such a person- referring to a nonresident. If the interpretation canvassed by the learned counsel is to be accepted, section 5(2)(a) will become meaningless, so far as deeming fiction of receipt is concerned, for persons other than the individuals holding salaried employments in in India

M/S. Warner Bros.Distributing Inc., Mumbai vs. ACIT (Intl Tax)-4(3) (2), Mumbai

In the result, appeal of the assessee is allowed pro-tanto

ITA 1721/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 Dec 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Gagan Goyalvkvkla- 1721@Eaqcbz@2022 ¼Fu-Oa- 2019&20½ ..... Vihykfkhz/Applicant Warner Bros. Distributing Inc. C/Of The Act Warner Bros. Pictures India Pvt. Ltd. 407, 4Th Floor, Windfall, Sahar Plaza Complex, Andheri Kurla Road, Jb Nagar Andheri East, Mumbai-400 059 Pan No. Aaacw6559R Cuke Vs. ..... Izfroknh/Respondent Assistant Commissioner Of Income Tax Room No.1611, 16Th Floor, Air India Building Nariman Point, Mumbai-400 021

For Respondent: Shri Soumendu Kumar Dash-Sr. DR
Section 144Section 144C(13)Section 5(2)

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