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)(ii) in The Prohibition of Benami Property Transactions Rules, 2016 (ii)any amount shown as asset including the unamortised amount of deferred expenditure which does not represent the value of any asset;