(2)The agreement shall contain rollback provision in respect of an international transaction subject to the following, namely:-(i)the international transaction is same as the international transaction to which the agreement (other than the rollback provision) applies;(ii)the return of income for the relevant rollback year has been or is furnished by the applicant before the due date specified in Explanation 2 to sub-section (1) of section 139;(iii)the report in respect of the international transaction had been furnished in accordance with section 92E;(iv)the applicability of rollback provision, in respect of an international transaction, has been requested by the applicant for all the rollback years in which the said international transaction has been undertaken by the applicant; and(v)the applicant has made an application seeking rollback in Form 3CEDA in accordance with sub-rule (5);
