Ministry of Finance Notifies Advance Price Agreement (APA) Scheme

Last updated: 01 September 2012

The Ministry of Finance has notified an Advance Pricing Agreement Scheme (Rules 10F to 10T of Income Tax Rules, 1962) vide notification No. 36/2012 dated 30-8-2012. The Finance Act, 2012 had inserted sections 92CC and 92CD in the Income Tax Act 1961 introducing the provisions of Advance Pricing

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