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of <h1>Taxpayers Can Challenge Improper Taxation Under Article 24 of DTAA Within Three Years Through Mutual Agreement Procedure.</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between two contracting states outlines the mutual agreement procedure. It allows individuals who believe they are subject to taxation not in accordance with the agreement to present their case to the competent authority of their resident state or, in certain cases, their national state, within three years of notification. The competent authorities of both states are tasked with resolving such cases through mutual agreement to avoid improper taxation. They may also address interpretation issues and eliminate double taxation through direct communication or joint commissions if necessary.
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