Rule 113 requires an assessee with an advance pricing agreement to file an annual compliance report in Form No. 52 for each year covered, within thirty days of the return due date or ninety days of entering the agreement, whichever is later.
113
Rules 2026 · Rule 113
Furnishing of annual compliance report (advance pricing agreement)
Rules 77-130
The rule. The assessee furnishes an annual compliance report to the Principal Chief Commissioner of Income-tax (International Taxation) for each year covered in the agreement, in Form No. 52 (sub-rules 1 and 2). It is filed within thirty days of the due date for filing the income-tax return for that year, or within ninety days of entering into the agreement, whichever is later (sub-rule 3).
Distribution (sub-rule 4). The Principal Chief Commissioner sends one copy to the competent authority of India, one to the Commissioner having jurisdiction over the assessee's assessment, and one to the Transfer Pricing Officer having jurisdiction over the assessee.