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

Union of India - Subsection

Section 44GA(7) in Income Tax Rules, 1962

(7)The applicant shall not be entitled to be part of discussion between competent authority in India and the competent authority in the other country or countries, as the case may be; however the applicant can communicate or meet the competent authority in India for the purpose of entering into an advance pricing agreement.