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

Union of India - Subsection

Section 44GA(6) in Income Tax Rules, 1962

(6)In case of failure to reach agreement on such terms as are mutually acceptable to parties mentioned in sub-rule (4), the applicant shall be informed of the failure to reach an agreement with the competent authority in other country or countries.