Form 50 User Manual
1. Overview
Transfer pricing can create uncertainty when international transactions are involved, as the price must be at arm's length to avoid future disputes. To provide certainty in advance and reduce litigation, the Income Tax Department allows taxpayers to enter into an Advance Pricing Agreement (APA) for such transactions.
Form No. 50 is an application for a prefiling consultation submitted by eligible person to the Principal Chief Commissioner of Income-tax (International Taxation). Once the application is received, the designated team will conduct the prefiling consultation with the applicant, and in cases involving bilateral or multilateral agreements, the Indian competent authority or their representative will also participate.
Eligible person
A person shall be eligible to enter into an agreement under APA rules, if he-
:information: has undertaken an international transaction; or
(ii) is contemplating to undertake an international transaction.
2. Prerequisites for availing this service
• You should be a registered user having valid User ID and Password on the e-Filing portal.
• Status of PAN of the taxpayer should be "Active"
• PAN and Aadhaar are linked (recommended)
• You should have a valid DSC to verify the form if you choose to verify it through DSC mode, and it must be registered on the e-filing portal and not expired.
3. About the Form
3.1 Purpose
Form 50 is submitted to request a prefiling meeting in connection with an Advance Pricing Agreement (APA). It serves as an important document for multinational groups to assess the appropriate transfer pricing parameters for controlled transactions. The form facilitates preliminary discussions on the broad framework of the proposed agreement and helps to identify key transfer pricing issues prior to finalizing the APA. The application must be furnished in triplicate, and all particulars provided should be accurate and true to the best of the applicant's knowledge.
3.2 Who can use it?
All registered users, on the e-Filing portal can furnish the required details in Form 50 Application for a pre-filing consultation, as permitted under the relevant provisions of the Incometax Act and Rules.
3.3 Form at a Glance
Form 50 has four panels:
1. Part A- Particulars of the Person
2. Part B - Other Details
3. Attachments
4. Verification
4. Step-by-Step Guide
Step 1: Log in to the e-Filing portal with your User ID and Password.
Step 2: Enter the User ID (PAN) and Password.
Step 3 : On your Dashboard, click e-File > Income Tax Forms > File Income Tax Forms
Step 4: Select the Forms as per Income Tax Act 2025 tab, search for Form 50, and click the File Now button
Step 5: Check the PAN, Submission Mode, Filing Type and click on Continue button
Step 6: Click on Let's Get Started
Step 7 : Post clicking on Let's Get Started button, user will be navigated to Panel screen and Select the 1st Panel: "Part A: Particulars of the Person"
Step 8: Enter the required detail, Confirm the Particulars and click on Save.
Note : Please ensure that all mandatory details under "My Profile" section including address is completed. You can update your contact and address details by clicking on hyperlink "My Profile".
Step 9 : Post saving the 1st panel status will show completed, select the 2nd Panel: "Part B: Other Details"
Step 10: Enter details in 2nd Panel "Part B: Other Details" and click on Save. For Field No. 11, user will have two options—Add Details or CSV Upload. The user may choose either option to complete Field No. 11.
Notes:
1. Field no. 10 is applicable only in case Bilateral or Multilateral APA is selected in field no. 9 (Type of Advance Pricing Agreement (APA)
2. If you are applying for unilateral APA, please select "Pr. CCIT (IT)" under the field "Present application is furnished before". If the multilateral or bilateral APA is with countries in North America including Caribbean Islands and Europe, please select "Competent Authority of India (Joint Secretary FT&TR-I)". With any other country Select, "Competent Authority of India (Joint Secretary FT&TR-II)" under the field "Present application is furnished before".
3. Kindly read the instructions mentioned in the Note under field no. 11: Details of international transactions proposed to be covered
1. If the records of Particulars of AE to be added under Sl.No.11 are more than 50, use the download excel template button. After downloading the excel file, the details shall be filled up as per the columns provided therein. The excel template columns are explained below:
Follow the below mentioned instructions to fill the above excel template:
|
Field Name |
Instruction |
Mandatory field (Yes/No) |
Length of the character |
|
S.No |
Enter the serial numbers starting from 1 |
Yes |
|
|
Type of AE |
Select from the dropdown value |
Yes |
|
|
Type |
Select from the dropdown value |
Yes |
|
|
Description of the transaction |
Provide the description |
Yes |
4000 characters maximum |
|
Name |
Enter Name of AE |
Yes |
277 characters maximum |
|
Location of AE (Country/Region) |
Select from the drop down |
Yes |
|
|
AEs Taxpayer Identification Number or its equivalent |
Enter the TIN or its equivalent |
Yes |
75 characters maximum |
|
PAN (If available) |
First 5 alphabets, 4 number, 1 alphabet |
No |
|
|
Proposed Transfer pricing methodology |
Select from the drop down |
|
|
|
Please specify |
If in above field option (f) "such other method as may be prescribed by the Board." selected |
Yes |
400 characters maximum |
|
Estimated value for prior 3 tax years |
FY 2025-26 |
No |
14 digit without decimal |
|
|
FY 2024-25 |
No |
14 digit without decimal |
|
|
FY 2023-24 |
No |
14 digit without decimal |
Step 11 : Post saving the 2nd panel and it will show completed, select the 3rd Panel: "Attachments". There are 8 attachments in this panel out of which 3 attachments and 1 add details field are mandatory.
Step 12: Post filing the 3rd panel "Attachments" and click on Save.
Step 13: Post saving the 3rd panel and it will show completed, select the 4th Panel: "Verification"
Step 14: Fill the required details in the 4th panel and click on Save.
Step 15: Post saving the 4th panel, status of panel will be displayed as Completed then click on Preview.
Step 16: On the Preview page, verify the details and click Proceed To E-Verify. User can download the preview pdf.
Step 17: Post clicking on Proceed To E-Verify button, a popup confirmation displaying that you would like to proceed to e-Verify. Click on Yes
Step 18: On clicking Yes, you will be navigated to the e-Verify page where you can verify the Form 50 using EVC/DSC (as applicable).
Note: Refer to the How to e-Verify user manual to learn more
After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number. Please keep a note of the Transaction ID and Acknowledgement Receipt Number for future reference. You will also receive a confirmation message on the email ID(s) and mobile number(s) registered with the e-Filing portal.
After successful submission of form 50 the user can view the filled form under - On your Dashboard, click e-File > File Income Tax Forms > View Filed Forms> View Filed Form tab under Income Tax Act 2025.
Note: Refer view filled form user manual to learn more
Related Topics
Glossary
| Acronym/Abbreviation | Description/Full Form |
| DSC | Digital Signature Certificate |
| EVC | Electronic Verification Certificate |
| ARN | Acknowledgement Receipt Number |
| TY | Tax Year |
