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 2(44)] [Section 2] [Entire Act] Union of India - Subsection Section 2(44)(b) in The Income Tax Act, 2025 (b)where the price referred to in sub-clause (a) is not ascertainable, such price as determined in the manner, as may be prescribed;