March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10M, Terms of the agreement10M . (1) An agreement may among other things, include— (i) the international transactions covered […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10L, Procedure10L. (1) If the application referred to in rule 10K has been allowed to be […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10K, Preliminary processing of application10K . (1) Every application filed in Form No. 3CED shall be complete in all respects and […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10J, Withdrawal of application for agreement10J. (1) The applicant may withdraw the application for agreement at any time before the finalisation […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10-I, Application for advance pricing agreement10-I . (1) Any person, 1[referred to in rule 10G] may, if desires to enter […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10H, Pre-filing consultation10H . (1) 1[Any] person proposing to enter into an agreement under these rules 2[may], […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10G, Persons eligible to apply10G. Any person who— (i) has undertaken an international transaction; or (ii) is contemplating to undertake […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10F, Meaning of expressions used in matters in respect of advance pricing agreement10F. For the purposes of this rule and rules 10G to 10T,— (a) “agreement” means […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10E, Report from an accountant to be furnished under section 92E10E. The report from an accountant required to be furnished under section 92E by every person […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10DB, Furnishing of Report in respect of an International Group10DB. (1) For the purposes of sub-section (1) of section 286, every constituent entity resident […]