Tag: Transfer Pricing

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.

Income Tax ITAT Notifications & Order IT

CBDT Notification 64/2026: The 76 Corrections to the Income-tax Rules, 2026 Explained

admin

CBDT Notification No. 64/2026 [G.S.R. 286(E)] dated 16 April 2026 makes 76 corrections to the Income-tax Rules, 2026, across three rules and 39 forms. Most fix typing and numbering, but Forms 56, 58, 75 and 178 change and several forms drop Aadhaar fields. Here is what changed and what to check.