Advance Pricing Agreement pre-filing consultation requires disclosure of applicant details, transactions, transfer pricing method, and supporting annexures. Application for a pre-filing consultation for an Advance Pricing Agreement requires disclosure of the applicant's particulars, APA type, associated enterprises, proposed international transactions, transfer pricing method, estimated values, and the relevant tax years including rollback years. It also requires additional annexures on group structure, business model, functional profile, transfer pricing audit history, and other international transactions not proposed to be covered, together with verification that the information supplied is true, comprehensive and accurate.