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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 315 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 1161 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 2910 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 2190 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 2040 Views 0 comment Print


Latest News


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 567 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 1473 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 6189 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 387 Views 0 comment Print

CBDT signs 18 Advance Pricing Agreement in March, 2019

Income Tax : CBDT has entered into 18 APAs in the month of March 2019, which includes 03 Bilateral APAs (BAPAs). With the signing of these APAs...

April 3, 2019 642 Views 0 comment Print


Latest Notifications


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 4230 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 9223 Views 0 comment Print

CBDT notifies Advance Pricing Agreement Scheme

Income Tax : Notification No. 36/2012-Income Tax In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), - (a) after rul...

August 30, 2012 1058 Views 0 comment Print


India -UK Sign 3 more Bilateral Advance Pricing Agreements

November 18, 2016 1036 Views 0 comment Print

India and UK Sign three Bilateral Advance Pricing Agreements (B- APAs) taking the total number of APAs signed [both- bilateral and unilateral] to 111

CBDT signs 5 more Unilateral Advance Pricing Agreements

October 28, 2016 1339 Views 0 comment Print

CBDT signs 5 Unilateral Advance Pricing Agreements (APAs) with Indian taxpayers covering a range of international transactions, including sale of finished goods, purchase of raw materials, software development services, IT enabled services, exports and interest payment.

Number of Advance Pricing Agreements by CBDT crosses 100

September 23, 2016 658 Views 0 comment Print

The Central Board of Direct Taxes (CBDT) entered into five (5) unilateral Advance Pricing Agreements (APAs) today, i.e., 23rd September, 2016, with Indian taxpayers. One of these Agreements has a rollback provision in it. With these signings, the total number of APAs entered into by the CBDT has reached 103.

CBDT signs 20 new Unilateral Advance Pricing Agreements

August 31, 2016 2488 Views 0 comment Print

The Central Board of Direct Taxes (CBDT) entered into twenty (20) Unilateral Advance Pricing Agreements (APAs) yesterday and today, i.e., 29th August, 2016 and 30th August, 2016, with Indian taxpayers. Many of these agreements also have a Rollback provision in them.

Signing of Bilateral Advance Pricing Agreement by CBDT

August 4, 2016 20855 Views 0 comment Print

The Central Board of Direct Taxes (CBDT) entered into a Bilateral Advance Pricing Agreement (APA) on 2nd August, 2016 with the Indian subsidiary of a Japanese trading company. This is the first Bilateral Advance Pricing agreement with a Japanese company having a Rollback provision in it. Overall, it is fourth bilateral APA signed by CBDT.

Grant Thornton India assists one of its clients in inking their first unilateral Advanced Pricing Agreement (APA)

July 29, 2016 20477 Views 0 comment Print

Grant Thornton India has successfully assisted one of its clients in the IT sector in inking their first unilateral Advanced Pricing Agreement (APA) with the Indian Revenue within two years of filing the application in 2014. This is a milestone achievement for Grant Thornton as the APA scheme is still in its nascent stage in India.

CBDT signs 11 more unilateral Advance Pricing Agreements

March 29, 2016 1099 Views 0 comment Print

Central Board of Direct Taxes signed 11 unilateral APAs on 28th March, 2016. With this signing, India has entered into 59 bilateral and/or unilateral APAs. 50 of these agreements have been signed in the current financial year. The agreements cover a range of international transactions, including corporate guarantees, royalty, software development services, IT enabled services and trading.

Concept of Advance Pricing Agreements

March 19, 2016 9547 Views 0 comment Print

Transfer Pricing, a concept generally used in case of an International as well as Domestic Transactions between interrelated or associated enterprises. These provisions have been introduced to check revenue erosion from India by Multinational companies.

Signing of bilateral Advance Pricing Agreements with United Kingdom

February 1, 2016 366 Views 0 comment Print

The Central Board of Direct Taxes (CBDT) has entered into two bilateral Advance Pricing Agreements (APAs) with United Kingdom on 29th January, 2016. With this signing, CBDT has concluded three bilateral APAs the first one being a bilateral APA signed with Japan in December, 2014.

CBDT to finalise 50 to 60 APAs before the end of this fiscal

November 28, 2015 1202 Views 0 comment Print

The APA programme was introduced in the Income-tax Act, 1961 in 2012 vide the Finance Act, 2012. 5 APAs were concluded in the first year and 4 APAs got signed in the second year. The pace of negotiations has picked up in the current year. This year has already witnessed the conclusion of 22 APAs. It is the aim of the CBDT to finalise another 30 to 40 APAs before the end of this fiscal to provide stability and confidence to foreign enterprises operating in India.

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