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of <h1>CBDT Clarifies MAP Guidance: Choosing VsV Scheme Bars MAP Access for Same Issue; Ensures Compliance with Tax Treaties.</h1> The updated Mutual Agreement Procedure (MAP) guidance issued by the Central Board of Direct Taxes (CBDT) addresses queries and clarifications related to the MAP process, especially concerning the interplay with the Direct Tax Vivad se Vishwas (VsV) Act. It clarifies that if a taxpayer opts for the VsV scheme, they forgo the right to access MAP for the same issue. The guidance emphasizes the responsibility of MAP applicants to provide complete and truthful disclosures and keep authorities updated on relevant changes. It outlines the MAP process, access, denial conditions, and the responsibilities of applicants, ensuring alignment with domestic laws and tax treaties.
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