https://www.taxtmi.com/acts?id=51699 Advance pricing agreements allow the tax authority, with executive approval, to determine the arm's length price for international transactions or the income attributable to operations in the jurisdiction; such agreements govern determination irrespective of other methods, are binding on the taxpayer and tax officers for up to five consecutive tax years, may cover specified prior years, and can be rendered non-binding by change in law or facts or declared void for fraud or misrepresentation, with corresponding adjustments to limitation periods. en-us Thu, 14 Aug 2025 11:18:19 +0530 Wed, 27 Aug 2025 16:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51699 Advance pricing agreements allow the tax authority, with executive approval, to determine the arm's length price for international transactions or the income attributable to operations in the jurisdiction; such agreements govern determination irrespective of other methods, are binding on the taxpayer and tax officers for up to five consecutive tax years, may cover specified prior years, and can be rendered non-binding by change in law or facts or declared void for fraud or misrepresentation, with corresponding adjustments to limitation periods. Act-Rules Income Tax Thu, 14 Aug 2025 11:18:19 +0530 https://www.taxtmi.com/acts?id=51699