On what ground may the Board, with the approval of the Central Government, declare an advance pricing agreement void ab initio under section 168(7) of the Income-tax Act, 2025?

Section 168(7) of the Income-tax Act, 2025 lets the Board, with Central Government approval, declare an advance pricing agreement void ab initio if it was obtained by fraud or misrepresentation of facts. A change in law or facts bearing on the agreement only makes it not binding under section 168(6), and a late modified return under section 169 does not void it.