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of <h1>Advance Pricing Agreements under Rule 10M: Terms, rollback provisions, and conditions for revision or cancellation.</h1> Rule 10M of the Income-tax Rules, 1962, outlines the terms of an Advance Pricing Agreement (APA), which may cover international transactions, agreed transfer pricing methodologies, arm's length price determinations, and critical assumptions. It includes provisions for rollback and conditions beyond those in the Act or rules. The agreement is not binding if critical assumptions change or conditions are unmet, and it can be revised or canceled with due notice. Both parties must notify each other of such changes. Revisions or cancellations follow rules 10Q and 10R.
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