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(3)] [Section 177] [Entire Act] Union of India - Subsection Section 177(3)(a) in The Income Tax Act, 2025 (a)interest paid in respect of a debt issued by a lender which is a permanent establishment in India of a non-resident engaged in the business of banking;