Rule – 10G, Persons eligible to apply
March 15, 2018
Rule – 10-I, Application for advance pricing agreement
March 15, 2018

Rule – 10H, Pre-filing consultation

10H . (1) 1[Any] person proposing to enter into an agreement under these rules 2[may], by an application in writing, make a request for a pre-filing consultation.

(2) The request for pre-filing consultation shall be made in Form No. 3CEC to the Director General of Income-tax (International Taxation).

(3) On receipt of the request in Form No. 3CEC, the team shall hold pre-filing consultation with the person referred to in rule 10G.

(4) The competent authority in India or his representative shall be associated in pre-filing consultation involving bilateral or multilateral agreement.

(5) The pre-filing consultation shall, among other things,—

(i) determine the scope of the agreement;
(ii) identify transfer pricing issues;
(iii) determine the suitability of international transaction for the agreement;
(iv) discuss broad terms of the agreement.

(6) The pre-filing consultation shall—

(i) not bind the Board or the person to enter into an agreement or initiate the agreement process;
(ii) not be deemed to mean that the person has applied for entering into an agreement.

Reference: www.incometaxindia.gov.in

Leave a Reply

Your email address will not be published. Required fields are marked *

85 − = 83

Stay Connected

Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.

Subscribe to our newsletter.

Connect with us on WhatsAapp.






Want to know more about HostBooks?

We'll help you out!






8 + 1 =
Please contact me by: