RULE 105 INCOME-TAX RULES 2026 Pre-filing consultation.
RULE 105 INCOME-TAX RULES 2026 Pre-filing consultation. 105. (1) An eligible person may make an application in Form No. 50 to the Principal Chief Commissioner of Income-tax (International Taxation) for a pre-filing consultation. (2) On receipt of the application, the team shall hold pre-filing consultation with the eligible person who has applied under sub-rule (1). (3)… Read More »