Tag: APA Annual Report

Income Tax

CBDT APA Annual Report FY 2025-26: India Crosses 1,035 Advance Pricing Agreements, and Why Filing in March Costs You a Year

CA Adityavikram Banka

CBDT’s Annual APA Report FY 2025-26 records 1,035 advance pricing agreements up to 31 March 2026 and 220 signed in one year. Here is what it means for transfer pricing certainty, Sections 168 and 169 of the Income-tax Act 2025, and the safe harbour choice.