Section 119 of Income-tax Rules, 2026 – Renewing an agreement

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Section 119: Renewing an agreement

Renewing an agreement.

119. 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.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.