Rule – 10G, Persons eligible to apply
10G. Any 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.
10G. Any 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