https://www.taxtmi.com/acts?id=16910 Application for an advance pricing agreement may be made by a person referred to in rule 10G in Form No. 3CED with the prescribed fee. The application is to be filed with the Director General of Income-tax (International Taxation) for a unilateral agreement, or with the competent authority in India for a bilateral or multilateral agreement. It may be filed at any time before the first day of the previous year relevant to the first assessment year for continuing transactions already in progress, or before undertaking the remaining transactions. en-us Sat, 01 Sep 2012 12:47:55 +0530 Sat, 23 May 2026 12:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16910 Application for an advance pricing agreement may be made by a person referred to in rule 10G in Form No. 3CED with the prescribed fee. The application is to be filed with the Director General of Income-tax (International Taxation) for a unilateral agreement, or with the competent authority in India for a bilateral or multilateral agreement. It may be filed at any time before the first day of the previous year relevant to the first assessment year for continuing transactions already in progress, or before undertaking the remaining transactions. Act-Rules Income Tax Sat, 01 Sep 2012 12:47:55 +0530 https://www.taxtmi.com/acts?id=16910