https://www.taxtmi.com/manuals?id=4495 An APA applicant may request a written amendment before finalization; DGIT (International Taxation) may permit amendments for unilateral APAs and competent authorities may permit amendments for bilateral or multilateral APAs, provided the amendment does not alter the nature of the original application. The applicant must pay any additional fee, and a request to convert a unilateral application into a bilateral or multilateral APA is not considered an alteration of the original application. en-us Mon, 26 Feb 2024 15:42:00 +0530 Tue, 27 Feb 2024 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4495 An APA applicant may request a written amendment before finalization; DGIT (International Taxation) may permit amendments for unilateral APAs and competent authorities may permit amendments for bilateral or multilateral APAs, provided the amendment does not alter the nature of the original application. The applicant must pay any additional fee, and a request to convert a unilateral application into a bilateral or multilateral APA is not considered an alteration of the original application. Manuals Income Tax Mon, 26 Feb 2024 15:42:00 +0530 https://www.taxtmi.com/manuals?id=4495