Procedure.
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.... rule. (2) For the purpose of sub-rule (1), it shall be competent for the team or the competent authority in India or its representative to- (i) hold meetings with the applicant on such time and date as it deem fit; (ii) call for additional document or information or material from the applicant; (iii) visit the applicant's business premises; or (iv) make ....
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....r multilateral agreement in its application, the competent authority in India shall in addition to the procedure provided in this rule invoke the procedure provided in the rule 44 GA. (7) The Director General of Income-tax (International Taxation) (for unilateral agreement) or the competent authority in India (for bilateral or multilateral agreement) and the applicant shall prepare a proposed m....
TaxTMI