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            <h1>Taxpayers Must File New Application for APA Renewal After Initial Term, Following Original Procedures Without Pre-Filing Consultation</h1> An Advance Pricing Agreement (APA) renewal requires the taxpayer to file a new application with the Director General of Income Tax (International Taxation) and the competent authority in India after the APA term expires. The renewal process mirrors the initial APA application, excluding the need for pre-filing consultation. The renewal application is treated as a fresh submission, with applicable procedures and fees. It is advisable to file the renewal request well before the existing APA's expiration.

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