{"id":2581,"date":"2013-05-17T22:38:45","date_gmt":"2013-05-17T17:08:45","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=2581"},"modified":"2013-05-17T22:41:02","modified_gmt":"2013-05-17T17:11:02","slug":"cbdts-advance-pricing-agreement-guidance-with-faqs","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdts-advance-pricing-agreement-guidance-with-faqs\/","title":{"rendered":"Transfer Pricing: CBDT&#8217;s Advance Pricing Agreement Guidance With FAQs"},"content":{"rendered":"<p>The CBDT has issued a publication titled &#8220;<strong>Advance Pricing Agreement Guidance With FAQs<\/strong>&#8220;. The publication seeks to increase the awareness of the taxpayers about the &#8220;<a href=\"https:\/\/www.itatonline.org\/info\/index.php\/cbdt-releases-transfer-pricing-advance-pricing-agreement-scheme-apa\/\">Advance Pricing Agreement Scheme<\/a>&#8221; which was notified on 30.08.2012 and its implementation. The publication explains the procedure to be followed by a taxpayer and the tax authorities before a taxpayer can enter into an APA. It also provides guidance on types of APAs, advantages of APAs etc. <\/p>\n<div class=\"journal2\">\n<p><img decoding=\"async\" src=\"https:\/\/itatonline.org\/info\/wp-content\/plugins\/wp-downloadmanager\/images\/ext\/pdf.gif\" alt=\"\" title=\"\" style=\"vertical-align: middle;\" \/>&nbsp;&nbsp;<strong><a href=\"https:\/\/itatonline.org\/info\/download\/CBDT_Transfer_Pricing_APA_FAQ.pdf\">Download CBDT\u2019s Advance Pricing Agreement Guidance With FAQs<\/a><\/strong> (12.3 MiB, 34,467 hits)<\/p>\n<\/div>\n<div class=\"journal3\">\nSee also: <strong><a href=\"https:\/\/www.itatonline.org\/info\/index.php\/cbdt-releases-transfer-pricing-advance-pricing-agreement-scheme-apa\/\">Notification of Advance Pricing Agreement Scheme<\/a><\/strong>, <a href=\"https:\/\/www.itatonline.org\/info\/index.php\/press-release-explaining-advance-price-agreement-apa-scheme\/\"><strong>Press Release Explaining \u201cAdvance Price Agreement (APA) Scheme\u201d<\/strong><\/a> &#038; <strong><a href=\"https:\/\/www.itatonline.org\/info\/index.php\/icai-guidance-note-on-report-us-92e-of-the-i-t-act-1961-transfer-pricing\/\">ICAI Guidance Note on Report u\/s 92E of the I. T. Act, 1961<\/a><\/strong>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The CBDT has issued a publication titled &#8220;<strong>Advance Pricing Agreement Guidance With FAQs<\/strong>&#8220;. The publication seeks to increase the awareness of the taxpayers about the &#8220;<a href=\"http:\/\/www.itatonline.org\/info\/index.php\/cbdt-releases-transfer-pricing-advance-pricing-agreement-scheme-apa\/\">Advance Pricing Agreement Scheme<\/a>&#8221; which was notified on 30.08.2012 and its implementation. The publication explains the procedure to be followed by a taxpayer and the tax authorities before a taxpayer can enter into an APA. It also provides guidance on types of APAs, advantages of APAs etc<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdts-advance-pricing-agreement-guidance-with-faqs\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-2581","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/2581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=2581"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/2581\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=2581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=2581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=2581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}