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        Income Tax

        Rule 10J - Withdrawal of application for agreement.

        Income-tax Rules, 1962
        Part DA
        Advance Pricing Agreement Scheme

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        Advance Pricing Agreement withdrawal rules allow applicants to exit before finalisation, with non-refundable filing fees. The Advance Pricing Agreement framework permits an applicant to withdraw an application for agreement at any time before the terms of the agreement are finalised. Withdrawal must be made in Form No. 3CEE. The fee paid at the time of filing is not refundable on such withdrawal.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Advance Pricing Agreement withdrawal rules allow applicants to exit before finalisation, with non-refundable filing fees.

                            The Advance Pricing Agreement framework permits an applicant to withdraw an application for agreement at any time before the terms of the agreement are finalised. Withdrawal must be made in Form No. 3CEE. The fee paid at the time of filing is not refundable on such withdrawal.


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