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Consequences Of Advance Pricing Agreement Inserted by the Finance Act 2012 w.e.f. 1.7.2012 Section 92CD

Income Tax - Transfer Pricing - International + Domestic - 13 - FILEING OF MODIFIED RETURN OF INCOME AS PER ADVANCE PRICE AGREEMENT APA [Section 92CD(1)] Notwithstanding anything to the contrary contained in section 139, where any person has entered into an agreement and prior to the date of entering into the agreement, any return of income has been furnished under the provisions of section 139 for any assessment year relevant to a previous year to which such agreement applies, such person shall .....

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nt proceedings for an assessment year relevant to a previous year to which the agreement applies have been completed before the expiry of period allowed for furnishing of modified return under section 92CD(1), the Assessing Officer shall, in a case where modified return is filed in accordance with the provisions of section 92CD(1), proceed to assess or reassess or recompute the total income of the relevant assessment year having regard to and in accordance with the agreement. ASSESSING OFFICER T .....

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