Cancellation of Advance Pricing Agreement (APA) [ Rule 10R ]

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..... P has resulted in the finding of failure on the part of the assessee to comply with the terms of the agreement; ( ii ) the assessee has failed to file the annual compliance report in time; ( iii ) the annual compliance report furnished by the assessee contains material errors; or ( iv ) the agreement is to be cancelled under rule 10Q(4) or rule 10RA(7) . [ Rule 10R(1) ] .....

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..... effective date of cancellation of the agreement, where applicable. [ Rule 10R(5) ] The order under the Act, declaring the agreement as void ab initio , on account of fraud or misrepresentation of facts, shall be in writing and shall provide reason for such declaration and for non-acceptance of assessee's submission, if any. [ Rule 10R(6) ] Intimating to AO and TPO The .....

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