Effect to advance pricing agreement.

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.... or any other person being an associated enterprise may,- (a) furnish a return or a modified return in accordance with and limited to the agreement; and (b) the time period for furnishing such return or modified return shall be three months from the end of the month in which the agreement was entered into, where the tax years relevant for such return or modified return shall b....

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....onsideration the modified return so furnished. (4) Irrespective of anything contained in section 275 or 286 or 296,- (a) the order in respect of a case falling under sub-section (3)(a) shall be passed within one year from the end of the financial year in which the modified return under sub-section (1) is furnished; (b) in respect of a case falling under sub-section (3)(b), the....