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 34(5)] [Section 34] [Entire Act] Union of India - Subsection Section 34(5)(b) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 (b)fails to set aside the amount as required by sub-section (3).