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)
Advance pricing agreement applications require Form No. 3CED, prescribed fees, and filing before specified transaction stages. Application for an advance pricing agreement may be made by a person referred to in rule 10G in Form No. 3CED with the prescribed fee. The application is to be filed with the Director General of Income-tax (International Taxation) for a unilateral agreement, or with the competent authority in India for a bilateral or multilateral agreement. It may be filed at any time before the first day of the previous year relevant to the first assessment year for continuing transactions already in progress, or before undertaking the remaining transactions.
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.
Advance pricing agreement applications require Form No. 3CED, prescribed fees, and filing before specified transaction stages.
Application for an advance pricing agreement may be made by a person referred to in rule 10G in Form No. 3CED with the prescribed fee. The application is to be filed with the Director General of Income-tax (International Taxation) for a unilateral agreement, or with the competent authority in India for a bilateral or multilateral agreement. It may be filed at any time before the first day of the previous year relevant to the first assessment year for continuing transactions already in progress, or before undertaking the remaining transactions.
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