Meaning of expressions used in matters in respect of advance pricing agreement

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....ant, with the approval of the Central Government, as referred to in section 168(1); (b) "application" means an application for advance pricing agreement made under rule 106; (c) "applicant" means a person who has made an application; (d) "bilateral agreement" means an agreement between the Board and the applicant, subsequent to, and based on, any agreement referred to in....

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....nsfer pricing method, referred to in section 165(1), being the most appropriate, having regard to the nature of transaction or class of transaction or class of associated persons or function performed by such persons or such other relevant factors specified by the Board under rules 79 and 80; (i) "multilateral agreement" means an agreement between the Board and the applicant, subsequent t....