March 23, 2026
Submitted By: Shweta Verma
Form of application under section 168 of the Income-tax Act, 2025
Form 50 is an income tax form used to apply for a pre-filing meeting with regards to an Advance Pricing Agreement (APA). An APA is an agreement between a taxpayer and the tax authority to determine the transfer pricing methodology for transactions between associated enterprises in advance.
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