https://www.taxtmi.com/circulars?id=52752 The CBDT executed five unilateral Advance Pricing Agreements on 31 March 2014 specifying the arm's length price for covered international transactions for a five year term. The APA regime, effective from 1 July 2012, provides pre filing consultations, detailed fact finding including site visits, and a Functions, Assets and Risks (FAR) analysis which the CBDT examines before submitting the report for final approval by the Central Government. en-us Mon, 31 Mar 2014 00:00:00 +0530 Wed, 02 Apr 2014 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52752 The CBDT executed five unilateral Advance Pricing Agreements on 31 March 2014 specifying the arm's length price for covered international transactions for a five year term. The APA regime, effective from 1 July 2012, provides pre filing consultations, detailed fact finding including site visits, and a Functions, Assets and Risks (FAR) analysis which the CBDT examines before submitting the report for final approval by the Central Government. Circulars Income Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52752