Advance pricing agreement returns must follow the agreement and be filed within the prescribed time limit. Section 169 is amended to require that, where income is modified because of an advance pricing agreement, the person or an associated enterprise may furnish a return or modified return in accordance with the agreement. The return or modified return must be filed within three months from the end of the month in which the agreement is entered into, and only for the tax years covered by the agreement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance pricing agreement returns must follow the agreement and be filed within the prescribed time limit.
Section 169 is amended to require that, where income is modified because of an advance pricing agreement, the person or an associated enterprise may furnish a return or modified return in accordance with the agreement. The return or modified return must be filed within three months from the end of the month in which the agreement is entered into, and only for the tax years covered by the agreement.
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