ARTICLE · 13 AUGUST 2026
As India continues to attract global investment, tax certainty remains a key consideration for multinational enterprises. The CBDT's APA Annual Report for FY 2025-26 highlights the growing maturity and global relevance of India's APA programme, while recent reforms under the Income-tax Act, 2025 and Income-tax Rules, 2026 reflect a stronger focus on streamlined processes and faster resolution timelines, reinforcing India's commitment to a predictable and non-adversarial tax environment.
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