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 322(4)] [Section 322] [Entire Act] Union of India - Subsection Section 322(4)(b) in The Income Tax Act, 2025 (b)making any payment to secured creditors whose debts are entitled under law to priority of payment over debts due to Government on the date of liquidation; or