https://www.taxtmi.com/news?id=71862 Form 51 is the application form for an Advance Pricing Agreement under the Income-tax framework and is used for both forward-looking APA requests and rollback requests where permitted. It consolidates the earlier separate application formats and is filed electronically under the prescribed rules to the competent tax authority. The form requires extensive disclosure on the applicant, associated enterprise, covered transactions, business structure, financials, transfer pricing background, relevant agreements, and transfer pricing methodology. en-us Fri, 27 Mar 2026 14:18:24 +0530 Fri, 27 Mar 2026 14:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71862 Form 51 is the application form for an Advance Pricing Agreement under the Income-tax framework and is used for both forward-looking APA requests and rollback requests where permitted. It consolidates the earlier separate application formats and is filed electronically under the prescribed rules to the competent tax authority. The form requires extensive disclosure on the applicant, associated enterprise, covered transactions, business structure, financials, transfer pricing background, relevant agreements, and transfer pricing methodology. News - Fri, 27 Mar 2026 14:18:24 +0530 https://www.taxtmi.com/news?id=71862