Rule 108 requires a complete application, lets the authority serve a deficiency letter within one month, gives the applicant thirty days to cure it, and refunds the fee if the application is not allowed to proceed because of an uncured defect.
108
Rules 2026 · Rule 108
Preliminary processing of application (advance pricing agreement)
Rules 77-130
Completeness and deficiency (sub-rules 1 to 3). The application in Form No. 51 must be complete and accompanied by the requisite documents. The Principal Chief Commissioner (unilateral) or the competent authority of India (bilateral or multilateral) serves a deficiency letter if there is a defect, a document is missing, or the application is not in accordance with the understanding reached in the pre-filing consultation. The letter is served within one month from the end of the month in which the application is received.
Curing and refusal (sub-rules 4 to 7). The applicant removes the deficiency or modifies the application within thirty days of receiving the letter. If it does not, the authority may, on being satisfied and after a reasonable opportunity of being heard, order that the application is not allowed to proceed; in that case the fee is refunded.