Advance Pricing Agreement application processing requires complete filing, defect cure, hearing, and fee refund if not proceeded with. Preliminary processing of an application under the Advance Pricing Agreement Scheme requires a complete Form No. 3CED with requisite documents. If defects, missing documents, or inconsistency with pre-filing consultation are noticed, a deficiency letter must be issued within one month. The applicant must cure the defect or modify the application within fifteen days, extendable so that the total period does not exceed thirty days. If the defect remains uncured, the application may not be allowed to proceed, after hearing the applicant, and the fee is refundable.