{
  "node_id": "india-advance-pricing-agreement-rules-2012",
  "title": "India Income-tax Rules 10F-10T: Advance Pricing Agreement Scheme",
  "domain": "Tax & Transfer Pricing",
  "version": "1.1.0",
  "last_updated": "2026-06-29",
  "bluf": "India's Advance Pricing Agreement (APA) scheme is set out in Rules 10F to 10T of the Income-tax Rules, 1962, inserted by the Income-tax (Tenth Amendment) Rules, 2012 (effective 30 August 2012) and made under sections 92CC and 92CD of the Income-tax Act, 1961. Rule 10F defines the expressions used in APA matters; Rule 10G sets out the persons eligible to apply; Rule 10H governs pre-filing consultation; and the application itself is made under Rule 10I in Form No. 3CED with the prescribed fee. Cite the key clause: Rule 10I (application for advance pricing agreement) read with Rule 10G (persons eligible to apply).",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-attribution-profits-permanent-establishments-2010",
    "oecd-financial-transactions-transfer-pricing-2020"
  ],
  "primary_citations_count": 10
}