APA application defects must be cured within prescribed deadlines or the competent authority may refuse to proceed, refunding fee. Applications for an Advance Pricing Agreement must be filed in Form No. 3CED complete with requisite documents; defective or non compliant applications or those inconsistent with pre filing consultation may be rejected only after an opportunity to be heard and the fee will be refunded if rejected. The DGIT (International Taxation) or competent authority must serve a deficiency letter within one month; the applicant must cure or modify the application within 15 days, extendable so total cure does not exceed 30 days, failing which the authority may order that the application not proceed.