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<h1>Understand Rule 10I: APA Application Process Requires Form No. 3CED, Fees, and Pre-Filing Consultation</h1> An Advance Pricing Agreement (APA) application, as per Rule 10I, involves submitting Form No. 3CED with a fee based on the value of international transactions. Fees range from 10 lakhs to 20 lakhs, depending on the transaction amount. Applications for unilateral APAs are submitted to the Director General of Income Tax (International Taxation), while bilateral/multilateral APAs go to the Joint Secretary (FT&TR-I) in the Ministry of Finance. Applications must be filed before the relevant assessment year, with pre-filing consultation mandatory. The application should include detailed organizational and functional analyses, and a soft copy should be provided during the initial meeting.