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[Cites 0, Cited by 0] [Section 44GA] [Entire Act]

Union of India - Subsection

Section 44GA(4) in Income Tax Rules, 1962

(4)In case of willingness of the competent authority in other country or countries, as the case may be, the competent authority in India shall enter into negotiation in this behalf and endeavour to reach a set of terms which are acceptable to the competent authority in India and the competent authority in the other country or countries, as the case may be.