Effect to Advance Pricing Agreement - Section 92CD

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..... he agreement, any return of income has been furnished under the provisions of section 139 for any AY relevant to a PY to which such agreement applies, such person shall furnish, within a period of 3 months from the end of the month in which the said agreement was entered into, a modified return in accordance with and limited to the agreement. (2) All other provisions of this Act shall apply acc .....

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..... provisions of section 92CD(1), the Assessing Officer shall proceed to complete the assessment or reassessment proceedings in accordance with the agreement taking into consideration the modified return so furnished. (5) Period of completion of assessment on the basis of modified return (a) Notwithstanding anything contained u/s 153 , 153B , or 144C , the order of assessment, reassessm .....

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