Rule 112 allows an applicant to request an amendment to an advance pricing agreement application at any stage before the terms are finalised, if the amendment does not alter the nature of the application as filed.
112
Rules 2026 · Rule 112
Amendments to application (advance pricing agreement)
Rules 77-130
The rule. The applicant may request an amendment in writing at any stage before the terms of the agreement are finalised (sub-rule 1). The Principal Chief Commissioner of Income-tax (International Taxation) for a unilateral agreement, or the competent authority of India for a bilateral or multilateral agreement, may allow it if it does not alter the nature of the application as originally filed (sub-rule 2).