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 18(5)] [Section 18] [Entire Act] Union of India - Subsection Section 18(5)(a) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 (a)it is satisfied that there was sufficient cause for not presenting it within that period; and