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of <h1>Clause 165 of Income Tax Bill 2025: Determining Arm's Length Price for International Transactions with Prescribed Methods</h1> Clause 165 of the Income Tax Bill, 2025, outlines the determination of the arm's length price for international or specified domestic transactions. The price is determined using methods like the comparable uncontrolled price method, resale price method, cost plus method, profit split method, transactional net margin method, or any other method prescribed by the Board. The Assessing Officer can determine the arm's length price if the transaction price is not set according to the prescribed methods or if documentation is inadequate. Once determined, the arm's length price affects the computation of the total income, with specific provisions for associated enterprises. No deductions are allowed for income adjustments under certain sections.
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