On 31 March 2015, the Indian Central Board for Direct Taxes published a notice that the deadline for advanced pricing agreement (APA) rollback applications has been extended. The implementation of the APA roll-back provision was announced 14 March 2015, with an initial deadline of 31 March for taxpayers that had entered into or applied for an APA prior to 1 January 2015. With the recent notice, the deadline is changed to 30 June 2015 for taxpayer who have entered into or applied for an APA pr…