The T-46is a Tier III Soviet Light Tank.
With a rather large profile and decent speed, it equips a powerful autoloader with better accuracy than most tanks and makes a decent scout with relatively good hp and can fight off most Light Tanks one - on - one. However, it has poor armor, thinner than other tanks.
It receives weapons one tier earlier than the A-20, which means if you play this tank before you get A-20 (And research most, if not all guns), you can make the A-20 grind a breeze.
Some people may prefer the 75mm over other guns because of alpha, while other people will prefer the 47mm for accuracy and DPM.