https://www.taxtmi.com/acts?id=16922 Bilateral or multilateral advance pricing agreement requests filed in Form No. 3CED under rule 10-I are governed by a mutual agreement procedure. The process begins only if the associated enterprise outside India has already initiated an advance pricing agreement with the foreign competent authority, after which the Indian competent authority ascertains willingness, negotiates acceptable terms, and formalises the arrangement if agreement is reached. The applicant does not participate in inter-authority discussions but must accept or reject the communicated agreement within thirty days. en-us Sat, 01 Sep 2012 13:11:37 +0530 Wed, 20 May 2026 18:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16922 Bilateral or multilateral advance pricing agreement requests filed in Form No. 3CED under rule 10-I are governed by a mutual agreement procedure. The process begins only if the associated enterprise outside India has already initiated an advance pricing agreement with the foreign competent authority, after which the Indian competent authority ascertains willingness, negotiates acceptable terms, and formalises the arrangement if agreement is reached. The applicant does not participate in inter-authority discussions but must accept or reject the communicated agreement within thirty days. Act-Rules Income Tax Sat, 01 Sep 2012 13:11:37 +0530 https://www.taxtmi.com/acts?id=16922