Advance Pricing Agreement withdrawal requires a written triplicate application and acknowledges the APA fee is non refundable. Application for withdrawal of an Advance Pricing Agreement must be addressed to the Competent Authority or the Director General of Income tax (International Taxation), identify the taxpayer, APA type and original application date, include a declaration acknowledging that the fee paid under the Income-tax rules is non refundable, and be filed in triplicate before the same authority where the original APA was made; signed enclosures may be used if space is insufficient.