Acceptance/Rejection of Application of an Advance Pricing Agreement [ Rule 10K ]

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..... with Rule 10K. Every application filed in Form No. 3CED shall be complete in all respects and accompanied by requisite documents. In case application is defective or if any relevant document is not attached (and the defect is not removed within the time allowed), or the application is not in accordance with understanding reached in pre filing consultation as per Rule 10H , the applicati .....

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..... An example of such an understanding could be that the bilateral/multilateral APA will be possible only when a tax treaty exists between India and other country(ies) containing an article on 'Mutual Agreement Procedure ; in case of international transactions leading to economic double taxation arising out of TP adjustments, the said tax treaty contains provi .....

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