TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rules 10G & 10H: Guidelines for Pre-Filing Consultations on Advance Pricing Agreements in International Taxation</h1> Pre-filing consultations under Rules 10G and 10H relate to Advance Pricing Agreements (APA) in international taxation. Eligible applicants are those engaged in or planning international transactions. A written request for consultation must be submitted using Form No. 3CEC to the Director General of Income Tax (International Taxation). The consultation involves determining the agreement's scope, identifying transfer pricing issues, and discussing terms. It does not bind any party to proceed with an agreement. Applicants must provide details like the global structure and associated enterprises, which can be submitted anonymously initially but must be disclosed later in Form 3CED if proceeding with an APA.
TaxTMI 
TaxTMI 
