Rule 107 — Withdrawal of application for agreement

Parent Act Section(s): See cross-references below

Full Text

Withdrawal of application for agreement.— (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.

[To be populated — interpretive notes, circular references, case law pointers]