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    <title>Meaning of expressions used in matters in respect of advance pricing agreement.</title>
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    <description>Advance pricing agreement expressions are defined for the purposes of Rule 10F and the connected rules governing the Advance Pricing Agreement Scheme. The rule identifies the agreement, application, applicant, unilateral, bilateral and multilateral agreements, the competent authority in India, the covered transaction, the team, and the rollback year. It also explains critical assumptions, the most appropriate transfer pricing method, and the meaning of tax treaty for the APA framework.</description>
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      <description>Advance pricing agreement expressions are defined for the purposes of Rule 10F and the connected rules governing the Advance Pricing Agreement Scheme. The rule identifies the agreement, application, applicant, unilateral, bilateral and multilateral agreements, the competent authority in India, the covered transaction, the team, and the rollback year. It also explains critical assumptions, the most appropriate transfer pricing method, and the meaning of tax treaty for the APA framework.</description>
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