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India has filed 516 Advance Pricing Agreements (APA) so far, resulting in finalizing the taxation of about ₹19,000 crore of income, according to the Central Board of Direct Taxes (CBDT). The CBDT has signed 95 APA and 32 bilateral APAs in the fiscal year 2022-23, the highest number filed in a year. The APAs have resolved complex transfer pricing issues without litigation, contributing to India s mission of promoting ease of doing business.
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