https://www.taxtmi.com/acts?id=53829 Section 169 is amended to require that, where income is modified because of an advance pricing agreement, the person or an associated enterprise may furnish a return or modified return in accordance with the agreement. The return or modified return must be filed within three months from the end of the month in which the agreement is entered into, and only for the tax years covered by the agreement. en-us Tue, 31 Mar 2026 15:31:18 +0530 Tue, 31 Mar 2026 15:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53829 Section 169 is amended to require that, where income is modified because of an advance pricing agreement, the person or an associated enterprise may furnish a return or modified return in accordance with the agreement. The return or modified return must be filed within three months from the end of the month in which the agreement is entered into, and only for the tax years covered by the agreement. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:31:18 +0530 https://www.taxtmi.com/acts?id=53829