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of <h1>Comprehensive Transfer Pricing Framework Introduces Six Valuation Methods to Prevent Tax Avoidance and Ensure Fair Pricing</h1> The text analyzes Clause 165 of the Income Tax Bill, 2025, which governs arm's length pricing for transactions between associated enterprises. The provision updates existing transfer pricing regulations by establishing six methods for price determination, empowering tax authorities to review and adjust pricing, and introducing procedural safeguards. The clause aims to prevent tax avoidance, align with international standards, and provide clarity in cross-border and domestic transactions while maintaining flexibility for future regulatory adaptations.
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