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[Cites 0, Cited by 0] [Section 3(1)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(1)(vi) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

(vi)any amount representing contingent liabilities other than arrears of dividends payable in respect of cumulative preference shares;