https://www.taxtmi.com/acts?id=16914 Terms of an Advance Pricing Agreement may include the covered international transactions, agreed transfer pricing methodology, determination of arm's length price, relevant definitions, critical assumptions, rollback provision, and additional conditions. The agreement is not binding on the Board or the assessee if critical assumptions change or agreed conditions are not met, and its binding effect ceases only on due notice to the other party or parties. en-us Sat, 01 Sep 2012 12:53:10 +0530 Mon, 18 May 2026 17:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16914 Terms of an Advance Pricing Agreement may include the covered international transactions, agreed transfer pricing methodology, determination of arm's length price, relevant definitions, critical assumptions, rollback provision, and additional conditions. The agreement is not binding on the Board or the assessee if critical assumptions change or agreed conditions are not met, and its binding effect ceases only on due notice to the other party or parties. Act-Rules Income Tax Sat, 01 Sep 2012 12:53:10 +0530 https://www.taxtmi.com/acts?id=16914