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Procedure for giving effect to rollback provision of an Agreement.

Rule 10RA - Rule - Part D. - Special cases - Income Tax - Rule 10RA - 1[ 10 RA.(1) The effect to the rollback provisions of an agreement shall be given in accordance with this rule. (2) The applicant shall furnish modified return of income referred t .....

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to in sub-rule(2) shall be furnished along with the modified return to be furnished in respect of first of the previous years for which the agreement has been requested for in the application. (4) If any appeal filed by the applicant is pending befor .....

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e withdrawn by the applicant before furnishing the modified return for the said year. (5) If any appeal filed by the Assessing Officer or the Principal Commissioner or Commissioner is pending before the Appellate Tribunal or the High Court for a roll .....

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