Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 499] [Entire Act] Union of India - Subsection Section 499(3) in The Income Tax Act, 2025 (3)This section applies to cases where the amount of tax or other sum payable or likely to be payable exceeds ₹5000 and the assets charged or transferred exceed ₹10000 in value.