Procedure

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....f sub-rule (1), the team, or the competent authority of India, or its representative may,- (a) hold meetings with the applicant on such time and date as it deems fit; or (b) call for additional document or information or material from the applicant; or (c) visit the applicant's business premises; or (d) make such inquiries as it deems fit in the circumstance....

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....enquiry and prepare a draft report which shall be forwarded by the Principal Chief Commissioner of Income-tax (International Taxation) to the competent authority of India. (7) If the applicant makes a request for bilateral or multilateral agreement in the application, the competent authority of India shall in addition to the procedure provided in this rule, invoke the procedure provided in rule....

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....ement to be sent to the Commissioner of Income-tax having jurisdiction over the assessee. (11) Where no agreement has been entered within a period of three years from the end of the financial year in which application referred to in rule 108 is furnished then the Board may direct that the proceedings in respect of such an application shall be treated as closed, if- (a) the applicant ha....