Advance pricing agreement applications require prescribed forms, timing, fee payment, and filing with the proper tax authority. Application for an advance pricing agreement may be made in Form No. 3 CED, with the prescribed fee, by a person referred to in rule 10G. The application must be filed before the relevant previous year begins for continuing transactions, or before undertaking the transaction for remaining transactions. It is submitted to the Director General of Income-tax (International Taxation) for a unilateral agreement, and to the competent authority in India for a bilateral or multilateral agreement.