Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10H] [Entire Act] Union of India - Subsection Section 10H(4) in Income Tax Rules, 1962 (4)The competent authority in India or his representative shall be associated in pre-filing consultation involving bilateral or multilateral agreement.