Income-tax Rules, 2026

Rule 112Amendments to application

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

(1)An applicant may request in writing for an amendment to an application at any stage, before the finalisation of the terms of the agreement.

(2)The Principal Chief Commissioner of Income-tax (International Taxation) (for unilateral agreement) or the competent authority of India (for bilateral or multilateral agreement) may, allow the amendment to the application, if such an amendment does not have effect of altering the nature of the application as originally filed.

Referenced by

Rule 103 Meaning of expressions used in matters in respect of advance pricing agreement