Effect to advance pricing agreement.

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..... ary contained in section 263, furnish a modified return, in accordance with and limited to the agreement, in respect of such tax years, within three months from the end of the month in which the agreement was entered into. (2) Except as provided in this section, all other provisions of this Act shall apply accordingly as if the modified return is a return furnished under section 263. (3) Where a .....

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..... dified return under sub-section (1) is furnished; (b) in respect of a case falling under sub-section (3)(b), the period of limitation as provided in section 275 or 286 or section 296 for completion of pending assessment or reassessment proceedings shall be extended by twelve months. (5) In this section,- (a) "agreement" means an agreement referred to in section 168(1); (b) the assessment or .....

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