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 3(1)] [Section 3] [Entire Act] Union of India - Subsection Section 3(1)(v) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 (v)any amount representing provisions made for meeting liabilities, other than ascertained liabilities;