Unilateral APA limits MAP benefit and requires Board approval, signature by ITR signatory, and rule compliance. The Board, with Central Government approval, may enter into a unilateral APA with an assessee upon receipt of a mutually agreed draft; the APA must be signed by the person competent to sign the income tax return and conform to the specified APA rules; DGIT(IT) must send a copy to the jurisdictional commissioner; a unilateral APA precludes MAP benefit for the covered transactions.