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

Union of India - Subsection

Section 10H(6) in Income Tax Rules, 1962

(6)The pre-filing consultation shall-
(i)not bind the Board or the person to enter into an agreement or initiate the agreement process;
(ii)not be deemed to mean that the person has applied for entering into an agreement.