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 377(2)] [Section 377] [Entire Act] Union of India - Subsection Section 377(2)(b) in The Income Tax Act, 2025 (b)"record" shall include all records relating to any proceeding under this Act available at the time of examination by the Competent Authority;