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 145] [Entire Act] Union of India - Subsection Section 145(i) in Finance Act, 2015 (i)in clause (u), after the words "or the value of any such property", the words "or where such property is taken or held outside the country, then the property equivalent in value held within the country" shall be inserted;