ANSWER: 31
Explanation:
Finance Ministry has indicated it has entered into 31 Advance Pricing Agreements with Indian subsidiaries of foreign companies working in various segments. CBDT has entered into 11 more APAs. CBDT has now signed 31 APAs out of which 30 are unilateral and one is bilateral. 7 of the 11 new APAs have 7 rollback provisions. The other 4 are for future 5 years.