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    (b)    resale price method;
    (c)    cost plus method;
    (d)    profit split method;
    (e)    transactional net margin method;
    (f)    such other method as may be prescribed by
           the Board.
(2) The most appropriate method referred to in sub-

section (1) shall be applied, for determination of arm's length price, in the manner as may be prescribed:

Provided that where more than one price is determined by the most appropriate method, the arm's length price shall be taken to be the arithmetical mean of such prices: