Preliminary processing of application.

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Full Text of the Document

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....cument is not attached thereto or the application is not in accordance with understanding reached in ^2[any] pre-filing consultation referred to in rule 10H, the Director General of Income-tax (International Taxation) (for unilateral agreement) and competent authority in India (for bilateral or multilateral agreement) shall serve a deficiency letter on the applicant before the expiry of one month ....