Advance Pricing Agreement renewal requires a fresh application, follows initial procedures but omits pre-filing consultation, and incurs fees.

Renewal of an Advance Pricing Agreement (APA) requires filing a new application with DGIT (Intl. Taxation) and the competent authority after expiry; the renewal uses the same forms and procedures as an initial APA but omits pre-filing consultation, is treated as a fresh application with applicable procedures and fees, and may be filed well in advance of expiration.

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