⭐ Important points (exam-critical)
- ⭐Associated Enterprise (Sec 92A): 26%+ direct/indirect equity OR control / influence.
- ⭐Advance Pricing Agreement (APA) — Unilateral, Bilateral, Multilateral; 5-year prospective + 4-year rollback.
- ⭐Safe Harbour Rules (Rule 10TA-TG) for specified industries (IT, ITES, KPO, contract R&D).
- ⭐Form 3CEB (CA audit report) compulsory if international/SDT entered into.
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