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Section 92CD - Effect to Advance Pricing Agreement

Income Tax - Transfer Pricing - International + Domestic - 13 - (1) Filing of modified return of income as per APA : Notwithstanding anything to the contrary contained u/s 139, where any person has entered into an agreement and prior to the date of entering into the agreement, any return of income has been furnished under the provisions of section 139 for any AY relevant to a PY to which such agreement applies, such person shall furnish, within a period of 3 months from the end of the month in w .....

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in a case where modified return is filed in accordance with the provisions of section 92CD(1), proceed to assess or reassess or recompute the total income of the relevant assessment year having regard to and in accordance with the agreement. (4) Where the assessment or reassessment proceedings for an assessment year relevant to the previous year to which the agreement applies are pending on the date of filing of modified return in accordance with the provisions of section 92CD(1), the Assessing .....

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