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Rule 10H: Pre-filing consultation

The Income-tax Rules, 1962Central Act · 1962

Pre-filing consultation.

(1) [Any] person proposing to enter into an agreement under these rules [may], by an application in writing, make a request for a pre-filing consultation.

(2) The request for pre-filing consultation shall be made in Form No. 3CEC to the Director General of Income-tax (International Taxation).

(3) On receipt of the request in Form No. 3CEC, the team shall hold pre-filing consultation with the person referred to in rule 10G.

(4) The competent authority in India or his representative shall be associated in pre-filing consultation involving bilateral or multilateral agreement.

(5) The pre-filing consultation shall, among other things,—

(i) determine the scope of the agreement;

(ii) identify transfer pricing issues;

(iii) determine the suitability of international transaction for the agreement;

(iv) discuss broad terms of the agreement.

(6) The pre-filing consultation shall—

(i) not bind the Board or the person to enter into an agreement or initiate the agreement process;

(ii) not be deemed to mean that the person has applied for entering into an agreement.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule10H
Marginal notePre-filing consultation
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

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 "Every" by the IT (Third Amdt.) Rules, 2015, w.e.f. 14-3-2015.
  • substituted. Substituted for "shall" by the IT (Third Amdt.) Rules, 2015, w.e.f. 14-3-2015.

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