<h1>India Issues New Guidance on Mutual Agreement Procedure for Resolving International Tax Disputes Under DTAAs.</h1> The Indian government has issued guidance on the Mutual Agreement Procedure (MAP), a mechanism under Double Taxation Avoidance Agreements (DTAAs) for resolving international tax disputes. The guidance replaces previous rules and outlines processes for competent authorities in India to resolve issues of taxation not in accordance with DTAAs. It details application procedures for taxpayers, conditions for access and denial of MAP, and the roles of Indian authorities in resolving disputes. The guidance aims to ensure effective dispute resolution and adherence to international standards, with a commitment to resolving cases within 24 months.