Suspension of tax collection during MAP allows abeyance of recovery upon confirmation of MAP and furnishing prescribed bank guarantee. Suspension of tax collection during Mutual Agreement Procedure under the India-UK MoU permits assessing officers to keep recovery in abeyance where the Foreign Tax and Tax Research Division confirms MAP pendency and the taxpayer furnishes a model-format bank guarantee. The bank guarantee is treated as sufficient arrangement for extension under Section 220(3) for the MAP duration, is capped at the additional tax demanded (with statutory interest adjustments), may be drawn only after notice between Competent Authorities, and is subject to renewal, substitution and specified termination events; suspension also covers related interest and penalties.