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 167] [Entire Act] Union of India - Subsection Section 167(1) in The Income Tax Act, 2025 (1)The determination of—(a)income referred to in section 9(2); or(b)arm's length price under section 165 or 166,shall be subject to safe harbour rules.
