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 renewal follows the fresh application procedure, with pre-filing consultation expressly dispensed with. Renewal of an Advance Pricing Agreement may be sought by filing a new application under the same procedure prescribed in the Income-tax Rules, 1962, except that pre-filing consultation under rule 10H is not required. The rule treats renewal requests as fresh applications for procedural purposes while dispensing with the preliminary consultation stage.
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Provisions expressly mentioned in the judgment/order text.
Advance Pricing Agreement renewal follows the fresh application procedure, with pre-filing consultation expressly dispensed with.
Renewal of an Advance Pricing Agreement may be sought by filing a new application under the same procedure prescribed in the Income-tax Rules, 1962, except that pre-filing consultation under rule 10H is not required. The rule treats renewal requests as fresh applications for procedural purposes while dispensing with the preliminary consultation stage.
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