https://www.taxtmi.com/news?id=71864 Form 52 is an Annual Compliance Report for taxpayers covered by a unilateral, bilateral, or multilateral Advance Pricing Agreement. It requires annual confirmation that the APA methodology, critical assumptions, and agreed terms and conditions have been complied with, together with tabular computation of any adjustment where actual results differ from the APA. The form also requires disclosure of deviations, supporting documentation, and filing within the prescribed time under Rule 113 of the Income-tax Rules, 2026. en-us Fri, 27 Mar 2026 15:14:37 +0530 Fri, 27 Mar 2026 15:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71864 Form 52 is an Annual Compliance Report for taxpayers covered by a unilateral, bilateral, or multilateral Advance Pricing Agreement. It requires annual confirmation that the APA methodology, critical assumptions, and agreed terms and conditions have been complied with, together with tabular computation of any adjustment where actual results differ from the APA. The form also requires disclosure of deviations, supporting documentation, and filing within the prescribed time under Rule 113 of the Income-tax Rules, 2026. News - Fri, 27 Mar 2026 15:14:37 +0530 https://www.taxtmi.com/news?id=71864