{"id":5349,"date":"2018-03-15T15:31:12","date_gmt":"2018-03-15T10:01:12","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5349"},"modified":"2018-03-15T15:31:12","modified_gmt":"2018-03-15T10:01:12","slug":"rule-10h-pre-filing-consultation","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-10h-pre-filing-consultation\/","title":{"rendered":"Rule &#8211; 10H, Pre-filing consultation"},"content":{"rendered":"<p><strong>10H<\/strong> . (1) <sup>1<\/sup>[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.<\/p>\n<p>(2) The request for pre-filing consultation shall be made in Form No. 3CEC to the Director General of Income-tax (International Taxation).<\/p>\n<p>(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.<\/p>\n<p>(4) The competent authority in India or his representative shall be associated in pre-filing consultation involving bilateral or multilateral agreement.<\/p>\n<p>(5) The pre-filing consultation shall, among other things,\u2014<\/p>\n<p style=\"padding-left: 30px;\">(i) determine the scope of the agreement;<br \/>\n(ii) identify transfer pricing issues;<br \/>\n(iii) determine the suitability of international transaction for the agreement;<br \/>\n(iv) discuss broad terms of the agreement.<\/p>\n<p>(6) The pre-filing consultation shall\u2014<\/p>\n<p style=\"padding-left: 30px;\">(i) not bind the Board or the person to enter into an agreement or initiate the agreement process;<br \/>\n(ii) not be deemed to mean that the person has applied for entering into an agreement.<\/p>\n<p>Reference: www.incometaxindia.gov.in<\/p>\n","protected":false},"excerpt":{"rendered":"<p>10H . (1) 1[Any] person proposing to enter into an agreement under these rules 2[may],<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[7210,4796,7207,1372,301,7206,400,951,5891,7208,7205,7209],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5349"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5349"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5349\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5349"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}