Annual Compliance Report requirement under Advance Pricing Agreements clarifies filing obligations and inter-agency report distribution. Advance Pricing Agreements require taxpayers to furnish an Annual Compliance Report in Form 3CEF in quadruplicate for each covered year; the report must be filed within the prescribed post-return or post-agreement timeframe and is an additional obligation distinct from any modified income-tax return. The receiving authority must transmit copies to the competent authority, the income-tax commissioner with assessment jurisdiction, and the transfer pricing officer with jurisdiction to ensure APA monitoring and alignment with assessment and transfer-pricing oversight.