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of <h1>Applicants Can Withdraw APA Requests Anytime Before Finalization Using Form 3CEE; No Refund on Fees Paid.</h1> An applicant may withdraw their Advance Pricing Agreement (APA) application by submitting a request in Form 3CEE at any point before the agreement's term is finalized. The fee paid for the application will not be refunded upon withdrawal. This applies before the draft agreement is sent by the Director General of Income Tax (DGIT) to the Board for unilateral APA requests, and before the Mutual Agreement Procedure (MAP) arrangement is sent by the competent authority to the Board for bilateral or multilateral APA requests.
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