Income-tax Rules, 2026

Rule 119Renewing an agreement

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

Request for renewal of an agreement may be made as a new application in Form No. 54 for agreement, using the same procedure as outlined in these rules except pre-filing consultation as referred to in rule 105.

This rule refers to

Rule 105 Pre-filing consultation

Referenced by

Rule 103 Meaning of expressions used in matters in respect of advance pricing agreement