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of <h1>Applicants must file a modified return with proof of tax payment under Rule 10RA for rollback agreements.</h1> The procedure for implementing the rollback provision of an agreement under Rule 10RA of the Income-tax Rules, 1962, requires the applicant to submit a modified return of income for the rollback year, including proof of payment for any additional tax due. This modified return must be filed alongside the return for the earliest year covered by the agreement. Any pending appeals related to the rollback issue must be withdrawn by both the applicant and the tax authorities. Additionally, the involved parties must inform relevant legal bodies about the agreement. Failure to comply may result in the cancellation of the agreement.
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