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 67(16)] [Section 67] [Entire Act] Union of India - Subsection Section 67(16)(b) in The Income Tax Act, 2025 (b)the provisions of this Act, other than sub-section (14), shall apply for the purpose of determination of full value of consideration.