TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New Income-Tax Rules Amend Definitions and Procedures for Advance Pricing Agreements Rollback Provisions, Including Form 3CEDA Submission.</h1> The Income-tax (Third Amendment) Rules, 2015, issued by the Central Board of Direct Taxes, amend the Income-tax Rules, 1962. Key changes include definitions for 'applicant' and 'rollback year,' modifications to rules 10F, 10H, 10I, 10K, 10M, and new rules 10MA and 10RA, establishing procedures for rollback provisions in Advance Pricing Agreements (APAs). The rollback provision allows for determining arm's length pricing for international transactions in previous years, subject to specific conditions. Applicants must submit Form 3CEDA with an additional fee and comply with procedural requirements, including withdrawal of related appeals.
TaxTMI 
TaxTMI 
