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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 e .....

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hich the said agreement was entered into, a modified return in accordance with and limited to the agreement. (2) All other provisions of this Act shall apply accordingly as if the modified return is a return furnished under section 139. (3) If the as .....

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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) Whe .....

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