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    <title>Renewing an agreement.</title>
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    <description>Renewal of an Advance Pricing Agreement may be sought by filing a new application under the same procedure prescribed in the Income-tax Rules, 1962, except that pre-filing consultation under rule 10H is not required. The rule treats renewal requests as fresh applications for procedural purposes while dispensing with the preliminary consultation stage.</description>
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      <description>Renewal of an Advance Pricing Agreement may be sought by filing a new application under the same procedure prescribed in the Income-tax Rules, 1962, except that pre-filing consultation under rule 10H is not required. The rule treats renewal requests as fresh applications for procedural purposes while dispensing with the preliminary consultation stage.</description>
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