Form 50: Application for pre-filing consultation
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Application for pre-filing consultation.
The person considering an APA seeks pre-filing consultation in Form 50. The consultation identifies scope and issues; Form 51 is the subsequent APA application.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 3CEC is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 105; . Physical PDF pp 454-455; printed Gazette pp 1986-1987.
Rule 105 — connected rule text
105. Pre-filing consultation.— (1) An eligible person may make an application in Form No. 50 to the P rincipal Chief Commissioner of Income-tax (International Taxation) for a pre-filing consultation. (2) On receipt of the application, the team shall hold pre -filing consultation with the eligible person who has applied under sub-rule (1). (3) The competent authority of India or his representative shall be associated in pre -filing consultation involving bilateral or multilateral agreement. (4) The pre-filing consultation shall, among other things, — (a) determine the scope of the agreement; (b) identify transfer pricing issues; (c) determine the suitability of international transaction for the agreement; and (d) discuss broad terms of the agreement. (5) The pre-filing consultation shall— (a) neither bind the Board or the eligible person who has applied under sub-rule (1) to enter into an agreement or initiate the agreement process; (b) nor be deemed to mean that the person has applied for entering into an agreement. (6) The provisions of this rule shall not apply in the case of renewal of the agreement.
Completed field illustration
Fictional data, not for filing. An identified hypothetical Indian software company seeks a unilateral APA pre-filing consultation.
| Form field / block | Completed fictional entry |
|---|---|
| Part A: applicant / PAN / address / Indian communication address | Example Software India Ltd / synthetic ZZZCE0000Z / 10 Model Road, Pune / same |
| Contact / authorised representative | tax@example.invalid, +91 0000000000 / Anita Rao, model representative, same address |
| Row 9: APA type | Unilateral; no bilateral or multilateral request |
| Row 10: foreign APA-program question | Not applicable to the selected unilateral request |
| Row 11: transaction / AE / country / TIN | Software-development services / Example Parent Inc / United States / MODEL-US-TIN-50 |
| Proposed method / prior three-year estimated amounts | TNMM / Rs 1.0 crore, Rs 1.1 crore, Rs 1.2 crore for 2023-24, 2024-25, 2025-26 |
| Row 12: proposed years / rollback | 2027-28 to 2031-32 / rollback not sought |
| Annexures A-1 to A-5 | Model group chart; business overview; FAR; no assumed TP disputes; other international transactions nil |
| Verification | MODEL ONLY, NOT SIGNED; no consultation request submitted |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- Five requested prospective years run from 2027-28 through 2031-32.
- Prior three-year values are historical scenario inputs, not an agreed ALP.
Pre-filing consultation is not an APA application or agreement. An anonymous request has different identity treatment and must still supply representative contact details under Note 8.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 105. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 50 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.