India: APA rollback FAQs

India: APA rollback FAQs

India’s Central Board of Direct Taxes issued a set of “frequently asked questions” (FAQs) in an effort to clarify certain issues concerning the advance pricing agreement (APA) program and specifically application of the APA rollback rules.


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India’s advance pricing agreement (APA) program was introduced in 2012. The rollback rules under the APA program were provided in March 2015. Because of certain ambiguities about implementing the rollback rules, and in response to requests for clarification regarding these rules, the FAQs were provided by the tax authorities to clarify certain issues.

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