https://www.taxtmi.com/acts?id=49167 An assessee must furnish a modified return, limited to and in accordance with the agreement, within three months of the month in which the advance pricing agreement is entered into; other provisions apply as if it were a return under section 263. If assessment or reassessment proceedings were initiated before filing, the Assessing Officer shall modify completed orders or complete pending proceedings in accordance with the agreement, subject to prescribed time limits and extensions. en-us Fri, 14 Feb 2025 17:21:23 +0530 Fri, 14 Feb 2025 17:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49167 An assessee must furnish a modified return, limited to and in accordance with the agreement, within three months of the month in which the advance pricing agreement is entered into; other provisions apply as if it were a return under section 263. If assessment or reassessment proceedings were initiated before filing, the Assessing Officer shall modify completed orders or complete pending proceedings in accordance with the agreement, subject to prescribed time limits and extensions. Act-Rules Bills Fri, 14 Feb 2025 17:21:23 +0530 https://www.taxtmi.com/acts?id=49167