Highlights of CBDT’s 4th and 5th Annual Report on APA Program

The Advance Pricing Agreement (APA) program has been proven to be an effective tool for dispute resolution since its inception in 2012 in India. The 4th Annual Report encapsulating FYs 2019-20, 2020-21 and 2021-22 and 5th Annual Report which was released within a span of three days encapsulating FY 2022-23 clearly highlights the progress made by the Central Board of Direct Taxes (CBDT) in entering into the APAs. The last annual report was issued in November 2019, covering the statistics till FY 2018-19.

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