https://www.taxtmi.com/acts?id=16921 Mere filing of an application for an advance pricing agreement does not suspend the operation of Chapter X for determination of the arm's length price until the agreement is actually entered into. Negotiations for a bilateral or multilateral advance pricing agreement must be conducted in accordance with the relevant tax treaty between India and the other country or countries. en-us Sat, 01 Sep 2012 13:08:42 +0530 Mon, 18 May 2026 18:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16921 Mere filing of an application for an advance pricing agreement does not suspend the operation of Chapter X for determination of the arm's length price until the agreement is actually entered into. Negotiations for a bilateral or multilateral advance pricing agreement must be conducted in accordance with the relevant tax treaty between India and the other country or countries. Act-Rules Income Tax Sat, 01 Sep 2012 13:08:42 +0530 https://www.taxtmi.com/acts?id=16921