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[Cites 0, Cited by 0] [Section 46(2)] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(2)(b) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015

(b)within a period of three years from the end of the financial year in which the default is committed, in respect of penalties referred to in section 45.