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of <h1>Rule 10RA: Submit Modified Return with Proof of Tax Payment for APA Rollback; Withdraw Pending Appeals to Avoid Cancellation.</h1> The procedure for implementing rollback provisions in an Advance Pricing Agreement (APA) under Rule 10RA requires the applicant to submit a modified return of income for the rollback year, including proof of additional tax payment. This modified return must be submitted alongside the return for the first year covered by the agreement. Pending appeals related to the rollback issue must be withdrawn by both the applicant and tax authorities. Notification of the agreement must be provided to relevant legal bodies. Failure to comply with these procedures may result in the cancellation of the agreement.
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