Form 51 of the Income Tax Act, 1961, is the application form for an Advance Pricing Agreement (APA). An APA is an agreement between a taxpayer and the Central Board of Direct Taxes (CBDT) to determine the transfer price or the manner of determining the transfer price for international transactions (and specified domestic transactions) for a specified period. This form also combines the erstwhile Form 51 (to apply for an Advance Pricing Agreement) and Form 51A (to apply for Rollback of an Advance Pricing Agreement).
https://www.incometaxindia.gov.in/documents/d/guest/form-51-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
Comments
- Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Re
- Review of Foreign Direct Investment (FOi) policy on Insurance Sector
- Companies (Accounting Standards) Amendment Rules, 2026
- Frequently Asked Questions (FAQs) on Liquidation and Voluntary Liquidation Forms
- Frequently Asked Questions (FAQs) on Liquidation Process
Be the first to leave a comment for this Article