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 85(2)] [Section 85] [Entire Act] Union of India - Subsection Section 85(2)(a) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 (a)the manner of determination of the value of an undisclosed foreign asset referred to in sub-section (2) of section 3;