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<h1>Applicants Can Withdraw Advance Pricing Agreement Requests Anytime Before Finalization Using Form No. 3CEE, No Fee Refunds</h1> An applicant can withdraw their application for an Advance Pricing Agreement under the Income-tax Rules, 1962, at any time before the agreement's terms are finalized. To do so, the withdrawal must be submitted using Form No. 3CEE. It is important to note that any fees already paid will not be refunded upon withdrawal of the application. This provision was introduced through Notification No. 36/2012, dated August 30, 2012.