https://www.taxtmi.com/acts?id=53426 Mere filing of an application for an agreement under the rules does not suspend the operation of Chapter X of the Act for determination of arm's length price until the agreement is entered into. In bilateral or multilateral cases, negotiations between the competent authority of India and the competent authority of the other country or countries must be carried out in accordance with the applicable tax treaty. en-us Fri, 20 Mar 2026 18:06:05 +0530 Tue, 07 Apr 2026 11:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53426 Mere filing of an application for an agreement under the rules does not suspend the operation of Chapter X of the Act for determination of arm's length price until the agreement is entered into. In bilateral or multilateral cases, negotiations between the competent authority of India and the competent authority of the other country or countries must be carried out in accordance with the applicable tax treaty. Act-Rules Income Tax Fri, 20 Mar 2026 18:06:05 +0530 https://www.taxtmi.com/acts?id=53426