TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Advance pricing agreement definitions clarify agreement types, covered transactions, competent authority roles, and critical assumptions.</h1> Rule 103 defines terms for the APA regime: agreement as an APA between the Board and an applicant with Central Government approval; unilateral, bilateral and multilateral agreements based on competent authority arrangements; competent authority of India; covered transaction as the international transaction(s) subject to the APA; rollback year as prior tax years covered; critical assumptions whose change relieves parties of the APA; most appropriate transfer pricing method; and team as the constituted APA team with nominated experts.
TaxTMI 
TaxTMI 
