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of <h1>Advance Pricing Agreement Process Doesn't Halt Tax Assessments or Transfer Pricing Audits; Documentation Still Required Under Income-tax Act.</h1> While an Advance Pricing Agreement (APA) is being processed or negotiated, the assessment by the assessing officer and the transfer pricing audit by the transfer pricing officer for the relevant year must proceed independently of the APA process. Filing an APA application does not affect the actions required by these officers under the Income-tax Act. The taxpayer must maintain necessary documentation and submit required reports until a modified return is lodged upon finalizing the APA.
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