<h1>Mutual Agreement Procedure (MAP) framework clarifies MAP access, CA roles, negotiation and implementation processes for treaty double taxation resolution.</h1> The guidance establishes India's administrative framework for the Mutual Agreement Procedure (MAP), defining MAP as a taxpayer remedy under DTAAs to resolve juridical and economic double taxation arising from transfer pricing, permanent establishment, profit attribution, and characterisation disputes. Two designated Competent Authorities process MAP requests under rule 44G using Form 34F, exchange position papers with treaty partners, negotiate bilateral or parallel multilateral solutions, and formalise mutual agreements, subject to taxpayer acceptance and domestic law constraints on implementation.