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[Cites 0, Cited by 0] [Section 166] [Entire Act]

Union of India - Subsection

Section 166(14) in The Income Tax Act, 2025

(14)The Transfer Pricing Officer may exercise all or any of the powers specified in section 246(1)(a) to (d) or 252(1)(a) or 253 for the purposes of determining the arm's length price under this section.