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 167] [Entire Act] Union of India - Subsection Section 167(3) in The Income Tax Act, 2025 (3)For the purposes of this section, "safe harbour" means circumstances in which the income-tax authorities shall accept,––(a)the transfer price; or(b)the income, deemed to accrue or arise under section 9(2),declared by the assessee.
