Advance Pricing Agreement (APA)

Chapters / List

1. Advance Pricing Agreement - Section 92CC

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2. Effect to Advance Pricing Agreement - Section 92CD

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3. Introduction - Advance Pricing Agreement

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4. What is Advance Pricing Agreement

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5. Type of Advance Pricing Agreement

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6. Advantage of Advance Pricing Agreement

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7. Advance Pricing Agreement Process

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8. Pre-filling Consultation [ Rule 10G & 10H ]

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9. Furnishing application for Advance Pricing Agreement (APA) [ Rule 10I ]

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10. Acceptance/Rejection of Application of an Advance Pricing Agreement [ Rule 10K ]

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11. Action By The Taxpayer, The assessing Officer And The Transfer Pricing Officer While the APA is Processed or Negotiated

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12. Amendment to an APA application

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13. Assignment of an APA Application To APA Team

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14. Examination and Analysis of an APA Application

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15. Conversion of a Unilateral APA Into a Bilateral APA

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16. Entering into a Unilateral APA

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17. Negotiation by the competent authority in Bilaterail / multilateral APA and entering an APA

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18. Action by the Taxpayer and the Assessing Officer on entering into an APA (Section 92CD)

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19. Annual Compliance Report [ Rule 10-O ]

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20. Compliance Audit of The Agreement [ Rule 10P ]

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21. Revision of Advance Pricing Agreement (APA) [ Rule 10Q ]

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22. Cancellation of Advance Pricing Agreement (APA) [ Rule 10R ]

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23. Withdrawal of an APA Application [ Rule 10J ]

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24. Renewing an Advance Pricing Agreement [ Rule 10S ]

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25. Provisions for Roll Back in APA Scheme [ Section 92CC(9A) read with rule 10MA ]

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26. Procedure for giving effect to rollback provision of an Agreement [ Rule 10RA ]

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