This document is the Annual Report for India's Advance Pricing Agreement (APA) Programme for the financial year 2023-24, released by the Central Board of Direct Taxes (CBDT). It provides a comprehensive overview of the APA programme's performance, including data on applications filed, agreements signed (both unilateral and bilateral), and analyses of various aspects like processing duration and industry-wise distribution. The report is useful for taxpayers, tax professionals, and policymakers interested in transfer pricing and tax certainty in India.
CBDT Releases Annual APA Report for FY 2023-24 #pdf