Rule 10H - Pre-filing Consultation. - Income-tax Rules, 1962

1 [10H. Pre-filing Consultation. -(1) 2 [Any] person proposing to enter into an agreement under these rules 3 [may], by an application in writing, make a request for a pre-filing consultation. (2) The request for pre-filing consultation shall be made in Form No. 3 CEC to the Director General of Income-tax (International Taxation). (3) On receipt of the request in Form No. 3 CEC, the team shall hold pre-filing consultation with the person referred to in rule 10G. (4) The competent authority in India or his representative shall be associated in pre-filing consultation involving bilateral or multilateral agreement. (5) The pre-filing consultation shall, among other things,- ( i ) determine the scope of the agreement; ( ii ) identify transfer pricing issues; ( iii ) determine the suitability of international transaction for the agreement; ( iv ) discuss broad terms of the agreement. (6) The pre-filing consultation shall- ( i ) not bind the Board or the person to enter into an agreement or initiate the agreement process; ( ii ) not be deemed to mean that the person has applied for entering into an agreement. ] ---------------------- Notes:- 1. Inserted vide Notification No. 36/2012, Dated 30-8-2012 2. Substituted vide Not. 23/2015 - Dated 14-3-2015 before it was read as, Every 3. Substituted vide Not. 23/2015 - Dated 14-3-2015 before it was read as, shall