Amendment to an APA application - International Taxation - Income Tax

Amendment to an APA application The applicant may request in writing for an amendment to its application at any time before the finalization of the terms of the agreement. This may be allowed by the DGIT (International Taxation) [for unilateral APA] or the competent authority of India and the competent authority of the other country [for bilateral/ multilateral APA ], if such an amendment does not have the effect of altering the nature of the original application. The applicant is also required to pay the additional fee, if any, due to the amendment. The request for conversion of unilateral APA application to bilateral or multilateral APA application Will not be taken to have the effect of altering the nature of the original application.