UPSC Civil Services Model Paper 3
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Question : 10 of 100
Marks:
+1,
-0
Consider the following statements about Advance Pricing Agreements (APA)
1. The APA Scheme was introduced in the Income-tax Act in 2012.
2. The scheme endeavours to provide certainty to taxpayers in the domain of transfer pricing.
Which of the above statements is/are correct?
1. The APA Scheme was introduced in the Income-tax Act in 2012.
2. The scheme endeavours to provide certainty to taxpayers in the domain of transfer pricing.
Which of the above statements is/are correct?
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