https://www.taxtmi.com/acts?id=53422 Cancellation of an agreement may be ordered by the Board where compliance audit shows failure to comply with the agreement, the annual compliance report is not filed in time, the report contains material errors, or cancellation is otherwise required under the linked provisions. Before cancellation, the assessee must be given a reasonable opportunity of being heard, and in bilateral or multilateral cases the competent authority of India must communicate the proposed cancellation and reasons to the other competent authority or authorities. en-us Fri, 20 Mar 2026 18:05:15 +0530 Tue, 07 Apr 2026 11:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53422 Cancellation of an agreement may be ordered by the Board where compliance audit shows failure to comply with the agreement, the annual compliance report is not filed in time, the report contains material errors, or cancellation is otherwise required under the linked provisions. Before cancellation, the assessee must be given a reasonable opportunity of being heard, and in bilateral or multilateral cases the competent authority of India must communicate the proposed cancellation and reasons to the other competent authority or authorities. Act-Rules Income Tax Fri, 20 Mar 2026 18:05:15 +0530 https://www.taxtmi.com/acts?id=53422