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 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;