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 115AB(2)] [Section 115AB] [Entire Act] Union of India - Subsection Section 115AB(2)(c) in The Income Tax Act, 1961 (c)"foreign currency" shall have the meaning as in the Foreign Exchange Regulation Act, 1973 (46 of 1973);