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of <h1>Section 92CD: Filing Modified Income Returns with an Advance Pricing Agreement in Place Explained</h1> Section 92CD of the Income Tax Act outlines the procedures for filing a modified return of income when an Advance Pricing Agreement (APA) is in place. Individuals who have entered into an APA must file a modified return within three months of the agreement's date, applicable to any assessment year relevant to the agreement. The Assessing Officer will reassess the total income based on the modified return if assessment proceedings are completed or pending. The assessment must be finalized within one year from the end of the financial year in which the modified return is filed, with a possible 12-month extension for pending assessments.
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