RULE 107 INCOME-TAX RULES 2026 Withdrawal of application for agreement.

By | April 3, 2026
Last Updated on: April 26, 2026

RULE 107 INCOME-TAX RULES 2026

Withdrawal of application for agreement.

107. (1) The applicant may withdraw the application for agreement at any time before the finalisation of the terms of the agreement by furnishing an intimation to the Principal Chief Commissioner of Income-tax (International Taxation), in case of unilateral agreement and to the competent authority of India, in case of bilateral or multilateral agreement.

(2) The fee paid shall not be refunded on withdrawal of application by the applicant.

 

RULE 107 INCOME-TAX RULES 2026 Withdrawal of application for agreement.

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Income Tax Act 2025

INCOME TAX RULES 2026

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