(1)Any person proposing to enter into an agreement under these rules may, by an application in writing, make a request for a pre-filing consultation.(2)The request for pre-filing consultation shall be made in Form No. 3CEC to the Director General of Income-tax (International Taxation).(3)On receipt of the request in Form No. 3CEC, the team shall hold pre-filing consultation with the person referred to in rule 10G.(4)The competent authority in India or his representative shall be associated in pre-filing consultation involving bilateral or multilateral agreement.(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.(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.
