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

..... t; ( 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 app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (7) The order of cancellation shall be intimated to the Assessing Officer and the Transfer Pricing Officer, having jurisdiction over the assessee. ] ---------------------- Notes:- 1. Inserted vide Notification No. 36/2012, Dated 30-8-2012 2. Inserted vide Not. 23/2015 - Dated 14-3-2015 - - statute, statutory provisions legislation, law, enactment, Ac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X