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Part 9C
Mutual Agreement Procedure
3 rules (44G–44H)
- 44GApplication for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295
- 44GAProcedure to deal with requests for bilateral or multilateral advance pricing agreements
- 44HAction by the Competent Authority of India and procedure for giving effect to the decision under the agreement