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[Cites 0, Cited by 0] [Section 166(5)] [Section 166] [Entire Act]

Union of India - Subsection

Section 166(5)(b) in The Income Tax Act, 2025

(b)any international transaction or a specified domestic transaction that the assessee has not included in the report under section 172,comes to the notice of the Transfer Pricing Officer during the course of the proceedings before him, the provisions of this Chapter shall apply as if such transaction is a transaction referred to him under sub-section (1).