Forms › Transfer Pricing & International Taxation › Form 54

Form 54 — Application for renewal of an Advance Pricing Agreement (APA)

New form ✓ Corroborated with CBDT / incometax.gov.in G · Transfer Pricing & International Taxation
New form — no earlier equivalent. Form 54 is introduced under the Income-tax Act, 2025.
New form numberForm 54
Old form number— none (new form) —
Act 2025 referenceAPA
CategoryG · Transfer Pricing & International Taxation
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 54?

Form 54 is the Income-tax Act, 2025 form titled “Application for renewal of an Advance Pricing Agreement (APA)”. It is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the earlier law.

It falls under the Transfer Pricing & International Taxation category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 54, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

Is Form 54 a new form?

Form 54 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Application for renewal of an Advance Pricing Agreement (APA).

From when does Form 54 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.