<h1>Advance Pricing Agreement procedure: standardized Form 3CED requires detailed transfer pricing, functional and financial analyses before APA negotiation.</h1> The Form No. 3CED APA application requires identification details of the applicant, associated and parent enterprises, specification of APA type (unilateral, bilateral, multilateral), fee payment, proposed APA period, covered international transactions, proposed Transfer Pricing Methods and critical assumptions, comprehensive functional analysis, financial and operational data, intercompany agreements, industry and market analyses, discussion of applicable Indian and foreign law and treaties, prior transfer pricing practices and rulings, and analytical application of proposed TPMs to prior years and the APA period, concluded by a declaration and filing instructions.