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 46(2)] [Section 46] [Entire Act] Union of India - Subsection Section 46(2)(a) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 (a)during the pendency of any proceedings under this Act for the relevant previous year, in respect of penalty referred to in section 41;