Pre-filling Consultation [ Rule 10G & 10H ]

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..... ule 10G ] Pre-filling Consultation [ Rule 10H ] 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. [ Rule 10H(1) ] The request for pre-filing consultation shall be made in Form No. 3CEC to the DGIT (International Taxation). [ Rule 10H(2) ] On receipt of the request in For .....

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..... that the person has applied for entering into an agreement. [ Rule 10H(6) ] Other Relevant Point The request for pre filing consultation is required to be in Form No 3CEC. The form is self-explanatory. However, the following guidance is provided with respect to some of the items: Serial no 2 requires global structure of the applicant group. It will be useful if th .....

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..... D , in case that application is filed. Serial no 6 requires functional and risk profile of the applicant and the associated enterprise. It will be useful if detailed FAR analysis is provided for the applicant and the associated enterprise with respect to the international transaction sought to be covered in the APA application. - Manuals - Ready reckoner - Law and pract .....

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