Updated Mutual Agreement Procedure (MAP) Guidance.

Mutual Agreement Procedure access: guidance clarifies applicant disclosure duties and interplay with domestic settlement schemes.

The guidance reaffirms MAP as the bilateral DTAA mechanism governed by Form No. 34F and rule 44G, describes the MAP lifecycle and an endeavour to resolve cases within 24 months, and sets out grounds for access and denial (including delayed applications, incomplete filings, prior binding orders from ITSC/AAR, APAs, and settlements under the Direct Tax Vivad se Vishwas Act). It emphasises the applicant's duty of true and complete disclosure and to provide up to date material information, and clarifies negotiable outcomes, restrictions on downward adjustments under domestic law, treatment of interest/penalties, and implementation steps after MAP resolution.