Application for advance pricing agreement.

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..... neral 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. 3 CED 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 respec .....

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..... Amount not exceeding ₹ 200 crores 15 lacs Amount exceeding ₹ 200 crores 20 lacs ] ---------------------- Notes:- 1. Inserted vide Notification No. 36/2012, Dated 30-8-2012 2. Substituted vide Not. 23/2015 - Dated 14-3-2015 before it was read as, who has ente .....

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