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 427(2)] [Section 427] [Entire Act] Union of India - Subsection Section 427(2)(b) in The Income Tax Act, 2025 (b)be paid before delivering or causing to be delivered the statement, as per sub-section (1).