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of <h1>India negotiates Advance Pricing Agreements under Rule 44GA; applicants consulted but not involved directly. Unilateral APA option available.</h1> The competent authority in India engages in negotiations for bilateral or multilateral Advance Pricing Agreements (APAs) following Rule 44GA, potentially deviating from the initial draft to reach a settlement. Applicants may be consulted but are not involved in negotiations. Upon successful negotiation, a Mutual Agreement Procedure (MAP) arrangement is formalized, requiring the applicant's acceptance within 30 days. If accepted, a draft agreement is prepared and approved by the Central Government. If negotiations fail, applicants can opt for a unilateral APA without extra fees. The competent authority forwards relevant documents to the DGIT for unilateral APA consideration.
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