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Procedure for giving effect to rollback provision of an Agreement.

Rule 10RA - 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 to in section 92CD in respect of a rollback year to which the agreement applies along with the proof of payment of any additional tax arising as a consequence of and computed in accordance with the rollback provision. (3) The modified return referred to in s .....

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rawn 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 rollback year, on the issue which is subject matter of the rollback provision for that year, the said appeal to the extent of the subject covered under the agreement shall be withdrawn by the Assessing Officer or the Principal Commissioner or the Commissioner, .....

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