Which one of the following sections of the Income-tax Act, 2025 prescribes the methods for determining…

Section 165(1) of the Income-tax Act, 2025 (formerly s.92C of the 1961 Act) provides that the arm's length price of an international transaction or specified domestic transaction is determined by the most appropriate of these methods: comparable uncontrolled price method, resale price method, cost plus method, profit split method, transactional net margin method, or such other method as the Board may prescribe. Section 161 provides for computing income having regard to the arm's length price, section 163 defines "international transaction", and section 168 deals with advance pricing agreements.