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 168(2)] [Section 168] [Entire Act] Union of India - Subsection Section 168(2)(b) in The Income Tax Act, 2025 (b)the methods provided by rules made under this Act,with such adjustments or variations, as may be necessary or expedient so to do.