Preliminary processing of application.

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..... hereto or the application is not in accordance with understanding reached in 2 [any] pre-filing consultation referred to in rule 10H, the Director General of Income-tax (International Taxation) (for unilateral agreement) and competent authority in India (for bilateral or multilateral agreement) shall serve a deficiency letter on the applicant before the expiry of one month from the date of receip .....

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..... ing heard to the applicant and if an application is not allowed to be proceeded with, the fee paid by the applicant shall be refunded. ---------------------- Notes:- 1. Inserted vide Notification No. 36/2012, Dated 30-8-2012 2. Inserted vide Not. 23/2015 - Dated 14-3-2015 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulation .....

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