Withdrawal of APA application allowed before finalisation by filing Form 3CEE; fee is non refundable under income tax regime. Withdrawal of an APA application is effected by filing Form 3CEE before agreement finalisation; the application fee is non refundable. For unilateral APAs, finalisation is before the DGIT sends the draft agreement to the Board; for bilateral or multilateral APAs, finalisation is before the competent authority sends the MAP arrangement to the Board.