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of <h1>Advance Pricing Agreement Application Doesn't Suspend Arm's Length Price Rules Under Rule 10T of Income-tax Rules, 1962.</h1> Rule 10T of the Income-tax Rules, 1962, addresses the Advance Pricing Agreement (APA) scheme. It states that merely filing an APA application does not halt the application of Chapter X of the Income Tax Act concerning the determination of arm's length price until an agreement is finalized. Additionally, negotiations for bilateral or multilateral agreements between India and other countries must adhere to the relevant tax treaty provisions.
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