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of <h1>India Clarifies Mutual Agreement Procedure for Double Taxation Avoidance: Key Steps for Taxpayer Relief and Appeal Withdrawal.</h1> The circular outlines the Mutual Agreement Procedure (MAP) under Double Taxation Avoidance Conventions (DTAC) entered by India with other countries to prevent double taxation and fiscal evasion. Taxpayers can initiate MAP if they believe a tax order violates treaty terms, without waiting for a final assessment order. MAP decisions override domestic law if more beneficial to the taxpayer. The circular details procedures for implementing MAP decisions at various stages of tax proceedings, emphasizing the necessity for taxpayer acceptance and withdrawal of related appeals. These instructions aim to ensure proper application and understanding of MAP provisions among tax authorities.
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