The Central Board of Direct Taxes has signed seven unilateral advance pricing agreements, which fact is correct in this regard?

• A. International transactions covered in these agreements include software development services, information technology based services (BPO), engineering design services and administrative and business support services.
• B. The Central Board of Direct Taxes (CBDT) signed seven Unilateral Valuation Agreements (APAs) with Indian taxpayers. Some of these agreements also have a 'rollback' provision.
• C. (1) and (2) both
• D. neither of the above