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<h1>Article 24 of DTAA: Resolving Tax Disputes via Mutual Agreement Procedure for Residents Within Three Years of Notice.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Nepal and another Contracting State outlines the mutual agreement procedure for resolving taxation disputes. A resident who believes they are subject to taxation not in accordance with the agreement can present their case to their state's competent authority within three years of receiving notice. The competent authorities of both states will attempt to resolve the issue through mutual agreement, even if it involves overriding national time limits. They may also consult to eliminate double taxation and can communicate directly, including through a commission, to facilitate resolution.