Advance Pricing Agreement (APA) shall be valid for a period as specified in the Advance Pricing Agreement but this period will not be for more than __________ consecutive previous years.

CS Executive · Tax Laws and Practice · PYQS · June 2019
Advance Pricing Agreement (APA) shall be valid for a period as specified in the Advance Pricing Agreement but this period will not be for more than __________ consecutive previous years.
(A) 5
(B) 3
(C) 2
(D) 10

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Income Tax Act, 1961

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