Application for advance pricing agreement.

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Full Text of the Document

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....to Director General of Income-tax (International Taxation) in case of unilateral agreement and to the competent authority in India in case of bilateral or multilateral agreement. (3) Application in Form No. 3CED may be filed by the person referred to in rule 10G at any time- (i) before the first day of the previous year relevant to the first assessment year for which the application is....