<h1>Advance Pricing Agreements provide transfer pricing certainty as CBDT signs additional unilateral APAs including rollback provisions.</h1> The Central Board of Direct Taxes executed additional unilateral Advance Pricing Agreements, some with Rollback provisions, covering international transactions in sectors such as pharmaceuticals, IT and construction and specifying pricing methods in advance for services including software development, IT-enabled services, engineering design, contract R&D and marketing support. The APA Scheme, introduced in 2012 with rollback added in 2014, aims to furnish transfer pricing certainty and has attracted substantial interest with over seven hundred applications, supporting a shift toward a nonadversarial tax regime.