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of <h1>Pre-filing Consultations for Advance Pricing Agreements: Process and Requirements Under Rule 10H of Income-tax Rules 1962</h1> Rule 10H of the Income-tax Rules, 1962, outlines the process for pre-filing consultations under the Advance Pricing Agreement Scheme. Individuals intending to enter such agreements may request a pre-filing consultation in writing using Form No. 3 CEC, submitted to the Director General of Income-tax (International Taxation). The consultation involves determining the agreement's scope, identifying transfer pricing issues, assessing the suitability of international transactions, and discussing broad terms. The process does not obligate either party to enter into an agreement or initiate the agreement process, nor does it constitute an application for an agreement.
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