https://www.taxtmi.com/acts?id=16557 Section 92CD mandates that a person who enters into an advance pricing agreement after filing a return must furnish, within three months from the end of the month of the agreement, a modified return limited to the agreement; all provisions of the Act apply to the modified return as if filed under section 139. If assessment or reassessment was completed before the modified return deadline, the Assessing Officer shall modify the total income of that assessment in accordance with the agreement; if proceedings are pending, they shall be completed taking the agreement and modified return into account. The section prescribes a one-year period for the modifying order and extends limitation for pending proceedings by twelve months. en-us Wed, 30 May 2012 15:41:40 +0530 Thu, 28 Aug 2025 14:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16557 Section 92CD mandates that a person who enters into an advance pricing agreement after filing a return must furnish, within three months from the end of the month of the agreement, a modified return limited to the agreement; all provisions of the Act apply to the modified return as if filed under section 139. If assessment or reassessment was completed before the modified return deadline, the Assessing Officer shall modify the total income of that assessment in accordance with the agreement; if proceedings are pending, they shall be completed taking the agreement and modified return into account. The section prescribes a one-year period for the modifying order and extends limitation for pending proceedings by twelve months. Act-Rules Income Tax Wed, 30 May 2012 15:41:40 +0530 https://www.taxtmi.com/acts?id=16557