Agreement renewal procedure allows a fresh application in Form No. 54, with pre-filing consultation excluded. Renewal of an agreement under the Income-tax Rules, 2026 may be sought by making a fresh application in Form No. 54 and following the same procedure prescribed under the rules, except for the pre-filing consultation referred to in rule 105.
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Provisions expressly mentioned in the judgment/order text.
Agreement renewal procedure allows a fresh application in Form No. 54, with pre-filing consultation excluded.
Renewal of an agreement under the Income-tax Rules, 2026 may be sought by making a fresh application in Form No. 54 and following the same procedure prescribed under the rules, except for the pre-filing consultation referred to in rule 105.
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