Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Pre-filing consultation under the Advance Pricing Agreement Scheme helps define scope, transfer pricing issues, and transaction suitability. Pre-filing consultation under the Advance Pricing Agreement Scheme may be requested in writing in Form No. 3 CEC by a person proposing to enter into an agreement. The consultation is used to determine the scope of the agreement, identify transfer pricing issues, assess the suitability of the international transaction, and discuss broad terms. It is expressly non-binding and does not amount to an application to enter into an agreement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-filing consultation under the Advance Pricing Agreement Scheme helps define scope, transfer pricing issues, and transaction suitability.
Pre-filing consultation under the Advance Pricing Agreement Scheme may be requested in writing in Form No. 3 CEC by a person proposing to enter into an agreement. The consultation is used to determine the scope of the agreement, identify transfer pricing issues, assess the suitability of the international transaction, and discuss broad terms. It is expressly non-binding and does not amount to an application to enter into an agreement.
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