Pranab Mukherjee has approved the Advance Pricing Agreement (APA) scheme, pertaining to transfer pricing regulations. The finance minister’s approval to the provisions formulated by the Central Board of Direct Taxes (CBDT) would facilitate implementation of the APA scheme from July 1. The scheme would cover the norms for coverage of cases under APA and also forms for availing the facilities provided. The fees for availing the scheme had been kept reasonable.
Refund is an integral part of Goods and Service Tax law since it is the government reimbursement of taxes to a taxpayer. Thus, the taxpayer as well as the refund authorities have to be fully acquai More
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