Value of an Undisclosed Asset - Indian Laws - General

As per Section 2(14) of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015, Value of an Undisclosed Asset shall have the meaning assigned to it in sub-section (2) of section 3 ; As per sub-section (2) of section 3 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015, For the purposes of this section- Value of an Undisclosed Asset means- the fair market value of an asset (including financial interest in any entity) determined in such manner as may be prescribed.