Rollback provision procedure requires modified returns, withdrawal of covered appeals, and notice to authorities. Procedure is prescribed for giving effect to the rollback provision of an agreement under the Income-tax Rules. The applicant must furnish a modified return of income for each rollback year to which the agreement applies, together with proof of payment of any additional tax arising from the rollback computation, and the modified return for the rollback year is to be filed along with the modified return for the first of the tax years covered by the application. Pending appeals on the covered issue must be withdrawn to the extent of the subject matter covered by the agreement, and the relevant authorities must be informed of the agreement and provided a copy.