Rule – 10F, Meaning of expressions used in matters in respect of advance pricing agreement
March 15, 2018
Rule – 10H, Pre-filing consultation
March 15, 2018

Rule – 10G, Persons eligible to apply

10GAny person who—

(i)has undertaken an international transaction; or
(ii)is contemplating to undertake an international transaction,

shall be eligible to enter into an agreement under these rules.

Reference: www.incometaxindia.gov.in

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