Rule – 44F, Certification of copies of the advance rulings pronounced by the Authority
March 22, 2018
Rule – 44GA, Procedure to deal with requests for bilateral or multilateral advance pricing agreements
March 22, 2018

Rule – 44G, Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295

44G. Where a resident assessee is aggrieved by any action of the tax authorities of any country outside India for the reason that, according to him, such action is not in accordance with the terms of agreement with such other country outside India, he may make an application to the Competent Authority in India seeking to invoke the mutual agreement procedure, if any, provided therein, in terms of Form No. 34F.


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