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of <h1>Rule 44GA: Steps for Bilateral or Multilateral Advance Pricing Agreements in India; Key Form No. 3CED Requirements Explained.</h1> Rule 44GA outlines the procedure for handling requests for bilateral or multilateral advance pricing agreements (APAs) under the Income-tax Rules, 1962. An application must be filed in Form No. 3CED, and the process can only begin if the associated enterprise outside India has initiated an APA process with its competent authority. The Indian competent authority must consult with foreign counterparts to negotiate terms. If an agreement is reached, a mutual arrangement is formalized; otherwise, the applicant is informed of the failure. Applicants cannot participate in discussions but can communicate with the Indian authority and must accept or reject the agreement within 30 days. If rejected, they may continue without mutual agreement benefits or withdraw the application.
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