https://www.taxtmi.com/acts?id=19336 Rollback provisions under an Advance Pricing Agreement are implemented through filing of modified returns for the rollback years, along with proof of payment of any additional tax arising from the rollback computation. Pending appeals on the covered issue must be withdrawn by the applicant before filing the modified return, and appeals by the revenue authorities must be withdrawn within three months of the applicant's filing. The relevant appellate forum must also be informed of the agreement containing the rollback provision. en-us Fri, 20 Mar 2015 16:03:43 +0530 Mon, 18 May 2026 18:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19336 Rollback provisions under an Advance Pricing Agreement are implemented through filing of modified returns for the rollback years, along with proof of payment of any additional tax arising from the rollback computation. Pending appeals on the covered issue must be withdrawn by the applicant before filing the modified return, and appeals by the revenue authorities must be withdrawn within three months of the applicant's filing. The relevant appellate forum must also be informed of the agreement containing the rollback provision. Act-Rules Income Tax Fri, 20 Mar 2015 16:03:43 +0530 https://www.taxtmi.com/acts?id=19336