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 177(2)] [Section 177] [Entire Act] Union of India - Subsection Section 177(2)(a) in The Income Tax Act, 2025 (a)provided an implicit or explicit guarantee to the lender in respect of such debt; or