Pre-filing consultation. — (1) [Any] person proposing to enter into an agreement under these rules [may], 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