Mutual Agreement procedure for DTAT.

Mutual Agreement Procedure secures treaty-based relief and requires taxpayer acceptance and withdrawal of related appeals for implementation.

The Mutual Agreement Procedure permits a taxpayer to request resolution from the Competent Authority when a tax action is believed inconsistent with treaty terms; Section 90 gives treaty provisions precedence where more beneficial. Once the Competent Authority communicates a MAP decision to the Chief Commissioner/Director General, the decision is to be treated as part of the applicable treaty for that case. Assessing Officers must give effect to MAP outcomes according to the assessment or appeal stage, obtain the assessee's written undertaking to accept the decision and withdraw related appeals, and record MAP facts in orders passed under section 143(3) read with section 90(2) and the relevant treaty Article.