Conversion of a Unilateral APA Into a Bilateral APA

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..... ateral APA can be converted into a bilateral APA before the mutually agreed draft agreement is forwarded by the DGIT (Intl. Taxation) to the Board. While converting a unilateral APA application to a b .....

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..... el Article 9(2) in the tax treaty between India and the other country and also on the existence of an APA program in that other country. If the request is allowed, then the application would be proces .....

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