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 354] [Entire Act] Union of India - Subsection Section 354(2) in The Companies Act, 2013 (2)While ascertaining the wishes of creditors under sub-section (1), regard shall be had to the value of each debt of the creditor.