Application for advance pricing agreement. — (1) Any person, [referred to in rule 10G] may, if desires to enter into an agreement furnish an application in Form No. 3CED along with the requisite fee.
(2) The application shall be furnished to Director General of Income-tax (International Taxation) in case of unilateral agreement and to the competent authority in India in case of bilateral or multilateral agreement. (3) Application in Form No. 3CED may be filed by the person referred to in rule 10G at any time—
(4) Every application in Form No. 3CED shall be accompanied by the proof of payment of fees as specified in sub-rule (5). (5) The fees payable shall be in accordance with following table based on the amount of international transaction entered into or proposed to be undertaken in respect of which the agreement is proposed:
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We offer comprehensive manual or computerized bookkeeping system
We offer comprehensive manual or computerized bookkeeping system
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