Rule 10-I: Application for advance pricing agreement
The Income-tax Rules, 1962Central Act · 1962
Application for advance pricing agreement.
(1) Any person, [referred to in rule 10G] may, if desires to enter into an agreement furnish an application in Form No. 3CED along with the requisite fee.
(2) The application shall be furnished to Director General of Income-tax (International Taxation) in case of unilateral agreement and to the competent authority in India in case of bilateral or multilateral agreement.
(3) Application in Form No. 3CED may be filed by the person referred to in rule 10G at any time—
(i) before the first day of the previous year relevant to the first assessment year for which the application is made, in respect of transactions which are of a continuing nature from dealings that are already occurring; or
(ii) before undertaking the transaction in respect of remaining transactions.
(4) Every application in Form No. 3CED shall be accompanied by the proof of payment of fees as specified in sub-rule (5).
(5) The fees payable shall be in accordance with following table based on the amount of international transaction entered into or proposed to be undertaken in respect of which the agreement is proposed:
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted. Substituted for "who has entered into a pre-filing consultation as referred to in rule 10H" by the IT (Third Amdt.) Rules, 2015, w.e.f. 14-3-2015.
Find the provision, not just read it
The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:
Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you
