<transcript><audio_69>basis for APA in India so it can be of the three types unilateral bilateral and multilateral so unilateral is it involves the taxpayer of a particular country and tax authority of the country where the taxpayer is located so</transcript><caption><image_70>The image is a text-based question that explains how an APA can be one of the three types - unilateral, bilateral, and multilateral. The text is written in black font on a white background and is divided into three sections. 

The first section is titled "Unilateral APA" and it explains that the APA is an APa that involves only the taxpayer and the tax authority of the country where the taxpayer is located. The second section is "Bilateral APAPA (APA) is a APA that involves the tax payer, associated enterprise (AP) of the taxpayer in the foreign country, tax authority, and the foreign tax authority. The third section is labeled "Multilateral APAA (APa) which involves the taxpayer, two or more AES of the tax pays in different foreign countries, tax."

At the bottom of the image, there is a logo for the APa.</caption> basis for APA in India so it can be of the three types unilateral bilateral and multilateral so unilateral is it involves the taxpayer of a particular country and tax authority of the country where the taxpayer is located so
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