https://www.taxtmi.com/article/detailed?id=11310 Advance Pricing Agreements pre determine transfer pricing methods and the arm's length price, include a rollback option for prior years, and require taxpayers who previously filed returns to submit a modified return within a prescribed period so assessing officers can amend assessments accordingly. Separately, filing of withholding certificate forms has been digitized via the TRACES portal with digital signature requirements for foreign applicants, default assignment to international TDS officers, access to centralised data, and procedural authority for officers to approve, reject or transfer applications under Rule 29B parameters. en-us Wed, 12 Apr 2023 09:37:33 +0530 Wed, 12 Apr 2023 09:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11310 Advance Pricing Agreements pre determine transfer pricing methods and the arm's length price, include a rollback option for prior years, and require taxpayers who previously filed returns to submit a modified return within a prescribed period so assessing officers can amend assessments accordingly. Separately, filing of withholding certificate forms has been digitized via the TRACES portal with digital signature requirements for foreign applicants, default assignment to international TDS officers, access to centralised data, and procedural authority for officers to approve, reject or transfer applications under Rule 29B parameters. Articles Income Tax Wed, 12 Apr 2023 09:37:33 +0530 https://www.taxtmi.com/article/detailed?id=11310