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Advance Pricing Agreement

An APA is a agreement between a taxpayer and at least one tax authority concerning the TP method functional to a taxpayer’s inter-company transactions and will usually cover multiple years.

Latest Articles


Comparative analysis of Mutual agreement Procedure & Advance pricing agreement

Income Tax : Learn about Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs) in international taxation. Understand their e...

March 16, 2024 1254 Views 0 comment Print

Advance Pricing agreement as a story

Income Tax : Explore the story of a multinational companys journey with Advance Pricing Agreements (APAs), ensuring compliance, transparency, a...

May 21, 2023 1500 Views 0 comment Print

51 FAQs on Advance Pricing Agreements (APAs) in India

Income Tax : Learn about the special features of Advance Pricing Agreements (APAs) in India, annual compliances, revision, cancellation, and mo...

November 2, 2022 5625 Views 0 comment Print

Advance pricing agreements – a fresh start in India?

Income Tax : In India, the underlying idea behind the scheme of APA is to make tax administration better and efficient by encouraging taxpayers...

May 11, 2022 2307 Views 1 comment Print

Reducing Transfer Pricing Litigation via Advance Pricing Agreements

Income Tax : The APA determines the transfer pricing methodology for pricing an enterprises’ future international transactions or certain spe...

May 11, 2022 2232 Views 0 comment Print


Latest News


CBDT signs record 125 Advance Pricing Agreements (APAs) in FY 2023-24

Income Tax : CBDT achieves a record 125 APAs in FY 2023-24, marking a 31% increase. Learn about the significance and impact on transfer pricing...

April 17, 2024 1371 Views 0 comment Print

Annual Report on APA Programme by CBDT: Highlights & Insights (2019-22)

Income Tax : Dive deep into Annual Report of APA Programme in India for years 2019-2022. Explore CBDT's efforts, accomplishments, and challenge...

September 1, 2023 891 Views 0 comment Print

CBDT Signs 95 Advance Pricing Agreements in FY 2022-23

Income Tax : CBDT has entered into a record 95 Advance Pricing Agreements (APAs) in FY 2022-23 with Indian taxpayers. This includes 63 Unilater...

April 1, 2023 1530 Views 0 comment Print

Advance Pricing Agreement (APA) -Programme of India- Annual Report (2018-19)

Income Tax : The Advance Pricing Agreement (APA) programme in India was introduced more than seven years ago. It is currently in its 7th annual...

December 1, 2019 6360 Views 0 comment Print

CBDT inks the 300th Advance Pricing Agreement

Income Tax : The Central Board of Direct Taxes (CBDT) has signed the 300th Advance Pricing Agreement (APA) during the month of September, 2019....

October 1, 2019 408 Views 0 comment Print


Latest Judiciary


Advance pricing agreement is applicable only to specified assessment years

Income Tax : ITAT held that advance pricing agreement APA is applicable only for specified time span not exceeding five consecutive previous ye...

November 7, 2022 873 Views 0 comment Print

ITAT allows to withdrawn appeal challenging TP Adjustment due to APA

Income Tax : In the instant case, ITAT allows the assessee to withdrawn the appeal filed for challenging the transfer pricing adjustment due to...

September 9, 2020 639 Views 0 comment Print


Latest Notifications


CBDT enters into 26APAs during current Financial Year

Income Tax : CBDT has entered into 26 APAs in the first 5 months of the current financial year (April to August, 2019). With the signing of the...

September 4, 2019 1056 Views 0 comment Print

CBDT revises format of Form No. 3CED- Application for Advance Pricing Agreement

Income Tax : S.O. 1927(E). In exercise of the powers conferred by section 295 read with sub-section (9) of section 92CC of the Income-tax Act, ...

June 16, 2017 4560 Views 0 comment Print

CBDT signs 11 more unilateral Advance Pricing Agreements

Income Tax : Central Board of Direct Taxes signed 11 unilateral APAs on 28th March, 2016. With this signing, India has entered into 59 bilatera...

March 29, 2016 1186 Views 0 comment Print

FAQs: Rollback Provisions of Advance Pricing Agreement Scheme

Income Tax : CIRCULAR NO. 10/2015 The Advance Pricing Agreement provisions were introduced in 2012 through insertion of sections 92CC and 92CD ...

June 10, 2015 5161 Views 0 comment Print

Rules & forms for rollback of Advance Pricing Agreement

Income Tax : Notification No. 23/2015 - Income Tax In exercise of the powers conferred by sub-sections (9) and(9A) of section 92CC read with s...

March 14, 2015 9490 Views 0 comment Print


Latest Posts in Advance Pricing Agreement

CBDT signs record 125 Advance Pricing Agreements (APAs) in FY 2023-24

April 17, 2024 1371 Views 0 comment Print

CBDT achieves a record 125 APAs in FY 2023-24, marking a 31% increase. Learn about the significance and impact on transfer pricing certainty and ease of doing business.

Comparative analysis of Mutual agreement Procedure & Advance pricing agreement

March 16, 2024 1254 Views 0 comment Print

Learn about Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs) in international taxation. Understand their effectiveness, compliance, and applicability in resolving transfer pricing disputes.

Annual Report on APA Programme by CBDT: Highlights & Insights (2019-22)

September 1, 2023 891 Views 0 comment Print

Dive deep into Annual Report of APA Programme in India for years 2019-2022. Explore CBDT’s efforts, accomplishments, and challenges in ensuring tax certainty.

Advance Pricing agreement as a story

May 21, 2023 1500 Views 0 comment Print

Explore the story of a multinational companys journey with Advance Pricing Agreements (APAs), ensuring compliance, transparency, and a harmonious tax relationship.

CBDT Signs 95 Advance Pricing Agreements in FY 2022-23

April 1, 2023 1530 Views 0 comment Print

CBDT has entered into a record 95 Advance Pricing Agreements (APAs) in FY 2022-23 with Indian taxpayers. This includes 63 Unilateral APAs (UAPAs) and 32 Bilateral APAs (BAPAs). With this, the total number of APAs since inception of the APA programme has gone up to 516, comprising 420 UAPAs and 96 BAPAs.

Advance pricing agreement is applicable only to specified assessment years

November 7, 2022 873 Views 0 comment Print

ITAT held that advance pricing agreement APA is applicable only for specified time span not exceeding five consecutive previous years u/s.92CC(4) r.w. sub section (9A)

51 FAQs on Advance Pricing Agreements (APAs) in India

November 2, 2022 5625 Views 0 comment Print

Learn about the special features of Advance Pricing Agreements (APAs) in India, annual compliances, revision, cancellation, and more in this detailed guide

Advance pricing agreements – a fresh start in India?

May 11, 2022 2307 Views 1 comment Print

In India, the underlying idea behind the scheme of APA is to make tax administration better and efficient by encouraging taxpayers to provide all the data essential for a comprehensive transfer pricing analysis and to motivate them towards engaging a mutual agreement.

Reducing Transfer Pricing Litigation via Advance Pricing Agreements

May 11, 2022 2232 Views 0 comment Print

The APA determines the transfer pricing methodology for pricing an enterprises’ future international transactions or certain specified domestic transactions.

ITAT allows to withdrawn appeal challenging TP Adjustment due to APA

September 9, 2020 639 Views 0 comment Print

In the instant case, ITAT allows the assessee to withdrawn the appeal filed for challenging the transfer pricing adjustment due to Advance pricing agreement filed u/s 92CC of the Income tax Act.

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