Cancellation of an agreement.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (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, before proceeding to cancel an application. (3) The....