https://www.taxtmi.com/acts?id=19335 Arm's length price determination under an advance pricing agreement may include a rollback provision for international transactions undertaken during rollback years, subject to the same transaction, timely return filing, section 92E reporting, request for all rollback years, and filing of Form 3CEDA with the prescribed additional fee. Rollback is not available where the year was already in appeal before the Appellate Tribunal or where it would reduce declared income or increase declared loss. The same method for determining arm's length price must apply to corresponding earlier covered years, and transitional filing provisions permit revision of the agreement to incorporate rollback within the specified periods. en-us Fri, 20 Mar 2015 15:58:45 +0530 Mon, 18 May 2026 18:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19335 Arm's length price determination under an advance pricing agreement may include a rollback provision for international transactions undertaken during rollback years, subject to the same transaction, timely return filing, section 92E reporting, request for all rollback years, and filing of Form 3CEDA with the prescribed additional fee. Rollback is not available where the year was already in appeal before the Appellate Tribunal or where it would reduce declared income or increase declared loss. The same method for determining arm's length price must apply to corresponding earlier covered years, and transitional filing provisions permit revision of the agreement to incorporate rollback within the specified periods. Act-Rules Income Tax Fri, 20 Mar 2015 15:58:45 +0530 https://www.taxtmi.com/acts?id=19335