https://www.taxtmi.com/news?id=71863 Form 52 is the annual compliance report for Advance Pricing Agreements under the Income-tax Act, 2025. It is mandatory for taxpayers with unilateral, bilateral, or multilateral APAs, and must be filed once a year for each year covered by the agreement. The report is filed online through the Income Tax e-Filing portal, cannot be edited after submission, and must be supported by APA documents explaining transfer pricing methodology, arm's length price computation, and compliance with critical assumptions. en-us Fri, 27 Mar 2026 14:22:30 +0530 Fri, 27 Mar 2026 14:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71863 Form 52 is the annual compliance report for Advance Pricing Agreements under the Income-tax Act, 2025. It is mandatory for taxpayers with unilateral, bilateral, or multilateral APAs, and must be filed once a year for each year covered by the agreement. The report is filed online through the Income Tax e-Filing portal, cannot be edited after submission, and must be supported by APA documents explaining transfer pricing methodology, arm's length price computation, and compliance with critical assumptions. News - Fri, 27 Mar 2026 14:22:30 +0530 https://www.taxtmi.com/news?id=71863