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] [Entire Act] Union of India - Subsection Section 168(6) in The Income Tax Act, 2025 (6)The agreement referred to in sub-section (1) shall not be binding if there is a change in law or facts having bearing on the agreement so entered.