https://www.taxtmi.com/acts?id=53161 Where an income is modified by an advance pricing agreement, the taxpayer party to the APA shall, and any associated enterprise may, furnish a return or modified return limited to and in accordance with the APA, within three months from the end of the month in which the APA was entered into, in respect of the tax years covered by the APA. en-us Sun, 01 Feb 2026 15:18:55 +0530 Sun, 01 Feb 2026 15:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53161 Where an income is modified by an advance pricing agreement, the taxpayer party to the APA shall, and any associated enterprise may, furnish a return or modified return limited to and in accordance with the APA, within three months from the end of the month in which the APA was entered into, in respect of the tax years covered by the APA. Act-Rules Bills Sun, 01 Feb 2026 15:18:55 +0530 https://www.taxtmi.com/acts?id=53161