Negotiation by the competent authority in Bilaterail / multilateral APA and entering an APA

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....t authority (ies) in accordance with the provision of Rule 44GA. During this process the competent authority of India will be free to deviate from the draft Indian position paper in order to arrive at negotiated settlement. * The competent authority may require the applicant to file additional information and may conduct such enquiry as appropriate. The applicant will not be a part of the negoti....

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....to sign its Income-tax Return. Terms of APA Will be in accordance with Rule 10M. Once an APA has been entered into, the competent authority of India shall send a copy of it to the Commissioner of Income tax having jurisdiction over the assessee. * In case of failure to reach a MAP arrangement, the applicant shall be informed of the failure to reach an arrangement With the competent authority of ....