Advance Pricing Agreement rollback requires specified application particulars, supporting documents, and proof of prescribed fee payment. An application must be submitted for an Advance Pricing Agreement rollback identifying the applicant, authorised representatives, locations, associated enterprises, and the international transactions for which rollback is sought, together with an accompanying Form 3CED, supporting documents, proof of payment of the additional fee, details of the previous years, statements of statutory filing and audit compliance, and disclosure of pending proceedings and appeals.