https://www.taxtmi.com/acts?id=53412 An eligible person may apply for an advance pricing agreement in Form No. 51 with the prescribed fee and proof of payment of twenty lakh rupees. The application must be filed with the Principal Chief Commissioner of Income-tax (International Taxation) for a unilateral agreement, and with the competent authority of India for a bilateral or multilateral agreement. It may be filed before the first day of the first tax year for continuing transactions, or before undertaking the transaction for remaining transactions. en-us Fri, 20 Mar 2026 18:03:11 +0530 Tue, 07 Apr 2026 11:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53412 An eligible person may apply for an advance pricing agreement in Form No. 51 with the prescribed fee and proof of payment of twenty lakh rupees. The application must be filed with the Principal Chief Commissioner of Income-tax (International Taxation) for a unilateral agreement, and with the competent authority of India for a bilateral or multilateral agreement. It may be filed before the first day of the first tax year for continuing transactions, or before undertaking the transaction for remaining transactions. Act-Rules Income Tax Fri, 20 Mar 2026 18:03:11 +0530 https://www.taxtmi.com/acts?id=53412