Cancellation of an agreement.

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Full Text of the Document

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....e terms of the agreement; (ii) the assessee has failed to file the annual compliance report in time; (iii) the annual compliance report furnished by the assessee contains material errors; or (iv) the agreement is to be cancelled under sub-rule (4) of rule 10Q ^2[or sub-rule (7) of rule 10 RA]. (2) The Board shall give an opportunity of being heard to the assessee, bef....