RULE 103 INCOME-TAX RULES 2026 Meaning of expressions used in matters in respect of advance pricing agreement.
RULE 103 INCOME-TAX RULES 2026 RULE 103 INCOME-TAX RULES 2026 Meaning of expressions used in matters in respect of advance pricing agreement. 103. For the purposes of this rule and rules 104 to 120,— (a) “agreement” means an advance pricing agreement entered into between the Board and the applicant, with the approval of the Central Government,… Read More »