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Rule 10N: Amendments to Application

The Income-tax Rules, 1962Central Act · 1962

Amendments to Application.

(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 Director General of Income-tax (International Taxation) (for unilateral agreement) or the competent authority in 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.

(3) The amendment shall be given effect only if it is accompanied by the additional fee, if any, necessitated by such amendment in accordance with fee as provided in rule 10-I.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule10N
Marginal noteAmendments to Application
JurisdictionCentral
StatusIn force as published by the source

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