Form No. 055 - Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories
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Mutual agreement procedure application form sets out applicant details, foreign authority particulars, annexures, and verification requirements. Application form for an assessee resident in India to invoke the mutual agreement procedure under an agreement with another country or specified territory. The form captures applicant particulars, tax year, jurisdiction, foreign tax authority details, the notice or order giving rise to the matter, and whether the foreign authority's action is claimed to be inconsistent with the agreement. It also requires annexures, verification of correctness and completeness, and supporting documents including the impugned notice, reasons, and details of any remedy sought abroad.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mutual agreement procedure application form sets out applicant details, foreign authority particulars, annexures, and verification requirements.
Application form for an assessee resident in India to invoke the mutual agreement procedure under an agreement with another country or specified territory. The form captures applicant particulars, tax year, jurisdiction, foreign tax authority details, the notice or order giving rise to the matter, and whether the foreign authority's action is claimed to be inconsistent with the agreement. It also requires annexures, verification of correctness and completeness, and supporting documents including the impugned notice, reasons, and details of any remedy sought abroad.
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