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of <h1>Advance Pricing Agreement Revision Under Rule 10Q: Procedures, Timeframes, and Possible Cancellation Explained</h1> The revision of an Advance Pricing Agreement (APA) under Rule 10Q involves repeating the original agreement procedures, requiring the taxpayer to file a modified return within three months post-revision. Revisions may occur due to changes in critical assumptions, legal modifications, or requests from foreign authorities in bilateral or multilateral agreements. The Board may revise an agreement on its own initiative or upon request from relevant authorities, ensuring the taxpayer's consent unless the revision is taxpayer-requested. If disagreements arise, the agreement may be cancelled or the revision request rejected. The revised agreement specifies the applicability dates for both original and revised terms.
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