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

Union of India - Subsection

Section 44GA(3) in Income Tax Rules, 1962

(3)The competent authority in India shall, on intimation of request of the applicant for a bilateral or multilateral agreement, consult and ascertain willingness of the competent authority in other country or countries, as the case may be, for initiation of negotiation for this purpose.