Withdrawal of an APA Application [ Rule 10J ] - International Taxation - Income Tax

Withdrawal of an APA Application [ Rule 10J ] The applicant can withdraw APA application by filing a request in Form 3CEE at any time before the finalization of the term of the agreement. The fee paid shall not be refunded on withdrawal of application. (i.e before sending of the draft agreement by the DGIT to the Board in case of unilateral APA request and before sending of the MAP arrangement by the competent authority to the Board in case of bilateral or multilateral APA request).