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Amendment of section 169 of the Income-tax Act, 2025 relating to providing effect to advance pricing agreements

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....erson who has entered into advance pricing agreement (APA) with the Board. The provisions do not allow for modifying the return of income or filing of return of income by the associated enterprise whose income and tax liability is correspondingly modified consequent to the APA. Hence, there is no provision in the existing law to enable such Associated Enterprise (who is not the person entering int....

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Amendment of section 169 of the Income-tax Act, 2025 relating to providing effect to advance pricing agreements