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[Cites 0, Cited by 0] [Section 10H] [Entire Act]

Union of India - Subsection

Section 10H(5) in Income Tax Rules, 1962

(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.