https://www.taxtmi.com/acts?id=16908 Eligibility to enter into an Advance Pricing Agreement is confined to any person who has undertaken an international transaction or who is contemplating to undertake such a transaction. The rule extends access to the agreement mechanism both to taxpayers with existing cross-border dealings and to those proposing future international transactions, subject to the framework of the Income-tax Rules, 1962. en-us Sat, 01 Sep 2012 12:44:35 +0530 Mon, 18 May 2026 17:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16908 Eligibility to enter into an Advance Pricing Agreement is confined to any person who has undertaken an international transaction or who is contemplating to undertake such a transaction. The rule extends access to the agreement mechanism both to taxpayers with existing cross-border dealings and to those proposing future international transactions, subject to the framework of the Income-tax Rules, 1962. Act-Rules Income Tax Sat, 01 Sep 2012 12:44:35 +0530 https://www.taxtmi.com/acts?id=16908