(1) Every person proposing to enter into an agreement under these rules shall, by an application in writing, make a request for a pre-filing consultation.
(2) The request for pre-filing consultation shall be made in Form No. 3CEC to the Director General of Income-tax (International Taxation).
(3) On receipt of the request in Form No. 3CEC, the team shall hold pre-filing consultation with the person referred to in rule 10G.
(4) The competent authority in India or his representative shall be associated in pre-filing consultation involving bilateral or multilateral agreement.
(5) The pre-filing consultation shall, among other things,— (i) determine the scope of the agreement. (ii) identify transfer pricing issues. (iii) determine the suitability of international transaction for the agreement. (iv) discuss broad terms of the agreement.
(6) The pre-filing consultation shall— (i) not bind the Board or the person to enter into an agreement or initiate the agreement process. (ii) not be deemed to mean that the person has applied for entering into an agreement.