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    <title>Procedure for giving effect to rollback provision of an Agreement [ Rule 10RA ]</title>
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    <description>An applicant must furnish a modified return under section 92CD for each rollback year covered by the agreement with proof of payment of additional tax computed per the rollback provision, and the modified return for a rollback year must be furnished along with the modified return for the first previous year requested in the application.</description>
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    <pubDate>Tue, 27 Feb 2024 17:37:00 +0530</pubDate>
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      <description>An applicant must furnish a modified return under section 92CD for each rollback year covered by the agreement with proof of payment of additional tax computed per the rollback provision, and the modified return for a rollback year must be furnished along with the modified return for the first previous year requested in the application.</description>
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