Rule 119

Renewing an agreement

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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.

← PreviousRule 118 – Relief in tax payable under section 206(1) due to operation of section 206(1)(i)Next →Rule 120 – Miscellaneous

Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.