Rule 10G — the law in short
What the courts have decided on section Rule 10G, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Form 3CED — a defective or late APA application
CBDT Circulars & InstructionsCuts both ways
Do I have to go through a pre-filing consultation before I file Form 3CED, and what happens if the application is defective or goes in late?
Since 14 March 2015 pre-filing consultation is optional: rule 10-I(1) now lets any person referred to in rule 10G apply in Form No. 3CED, where before that date it was confined to a person who had been through a pre-filing consultation under rule 10H. A defect in the application is not fatal by itself — rule 10K requires a deficiency letter within one month of receipt, gives the applicant fifteen days to cure, extendable to a total of thirty, and only then allows an order that the application shall not be proceeded with, which cannot be passed without a hearing and which carries a refund of the fee. Timing is a different matter: rule 10-I(3) fixes when the application must be made and no provision for extending it appears in these rules.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
