RULE 106 INCOME-TAX RULES 2026 Application for advance pricing agreement.
RULE 106 INCOME-TAX RULES 2026 Application for advance pricing agreement. 106. (1) An eligible person may furnish an application in Form No. 51 along with requisite fee of twenty lakh rupees for entering into an agreement. (2) The application shall be furnished to Principal Chief Commissioner of Income- tax (International Taxation) in case of unilateral agreement… Read More »