Which of the following statements is/are Incorrect about the Advance Pricing Agreement (APA)? 1. The APAs was introduced in 2012 by the Central Board of Direct Taxes with an aim of minimizing any confusion regarding the pricing of international transactions through a mutual agreement between the taxpayer and tax authority. 2. The main purpose of APA is to keep a check on big MNCs so that they do not indulge in tax evasion. Select the correct answer using the codes given below: - Study24x7
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Which of the following statements is/are Incorrect about the Advance Pricing Agreement (APA)? 1. The APAs was introduced in 2012 by the Central Board of Direct Taxes with an aim of minimizing any confusion regarding the pricing of international transactions through a mutual ag...

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A

1 only

B

2 only

C

Both 1 and 2

D

Neither 1 nor 2

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