What India Income-tax Rules 10F-10T: Advance Pricing Agreement Scheme requires
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).
Pillar: Tax & Transfer Pricing · Authority: Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India · Version: 1.1.0 · Last updated:
Primary source: https://incometaxindia.gov.in/Pages/rules/income-tax-rules-1962.aspx
SHA-256 integrity: 5bf5fcfa5436cc74c8ef6e809cd59e1da9bb07a06f1f94a1a4ebb1b80cc028f1
Primary Citations — 10 traced to source
- Income-tax Rules, 1962, Rule 10F - Meaning of expressions used in matters in respect of advance pricing agreement
- Income-tax Rules, 1962, Rule 10G - Persons eligible to apply
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