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)(III) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 (III)the fair market value of unquoted share and security other than equity share in a company shall be the higher of,-