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of <h1>Clause 166: Transfer Pricing Officer's Role in Arm's Length Price Determination for International Transactions Explained</h1> Clause 166 of the Income Tax Bill, 2025, outlines the role of the Transfer Pricing Officer (TPO) in determining the arm's length price for international or specified domestic transactions. The Assessing Officer can refer such transactions to the TPO with approval from the Principal Commissioner. The TPO can issue notices, gather evidence, and determine the arm's length price, which applies for the tax year and potentially two subsequent years if specific conditions are met. The TPO's determinations affect the computation of the assessee's total income, and guidelines may be issued to address difficulties in applying these provisions.
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