Advance Pricing Agreement

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Advance Pricing Agreement (APA) provisions, introduced in the Income-tax Act, 1961 (Act), with respect to the APA scheme have been notified by the Central Board of Direct Taxes (CBDT) by way of insertion of Rule 10F to Rule 10T and Rule 44GA in the Income-tax Rules,
1962 (Rules).

This publication analyses various aspects of the rules/guidelines governing APA and certain operational matters relating to APA.

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