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Date of Filing Request for Rollback in Case an Application for Entering into an Advance Pricing Agreement has been Filed Prior to 31.03.2015

Dated:- 31-3-2015 - may be now Filed with Proof of Payment of Additional Fee at any Time on or before the 30th Day of June, 2015 or the Date of Entering into the Agreement whichever is earlier It has been decided to amend the sub-rule (5) of rule 10MA to provide that in a case where an application has been filed prior to the 31st day of March, 2015, application for roll back in Form No. 3 CEDA along with proof of payment of additional fee may be filed at any time on or before the 30th day of Jun .....

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ove, which have been filed or entered into prior to 1.01.2015, the window provided up to 31.03.2015 is very short in light of the fact that the relevant rules have been notified only on 14.03.2015. Further, it has been represented that a reasonable period also needs to be provided in respect of the applications or agreements, as the case may be, filed or entered into up to 31.03.2015 Considering the above problems, the aforesaid rules have been amended. The rules relating to Roll Back of an Adva .....

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