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Rule – 10F, Meaning of expressions used in matters in respect of advance pricing agreement

Rule – 10H, Pre-filing consultation

Rule – 10G, Persons eligible to apply

Published by Law@HostBooks at Published on March 15, 2018

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10G. Any person who—

(i)		has undertaken an international transaction; or
(ii)		is contemplating to undertake an international transaction,

shall be eligible to enter into an agreement under these rules.

Reference: www.incometaxindia.gov.in

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