Mutual agreement procedure invoked: residents can seek treaty based resolution of cross border tax disputes with defined acceptance and implementation steps. Rule 44G establishes a MAP process whereby a resident may apply in Form No. 34F to the Competent Authority in India or the Competent Authority may act on references from treaty partners; the Competent Authority may call records, seek documents and discussions to resolve disputes and shall endeavour to reach a resolution within an average of twenty four months. Resolutions are communicated to the assessee who has thirty days to accept with proof of appeal withdrawal; on acceptance the Competent Authority forwards the resolution to senior officials and the Assessing Officer, who must give effect by written order within one month, notify tax payable, and the assessee must pay and submit proof, following which appeals are withdrawn and tax, interest or penalty adjusted in accordance with the resolution.
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 invoked: residents can seek treaty based resolution of cross border tax disputes with defined acceptance and implementation steps.
Rule 44G establishes a MAP process whereby a resident may apply in Form No. 34F to the Competent Authority in India or the Competent Authority may act on references from treaty partners; the Competent Authority may call records, seek documents and discussions to resolve disputes and shall endeavour to reach a resolution within an average of twenty four months. Resolutions are communicated to the assessee who has thirty days to accept with proof of appeal withdrawal; on acceptance the Competent Authority forwards the resolution to senior officials and the Assessing Officer, who must give effect by written order within one month, notify tax payable, and the assessee must pay and submit proof, following which appeals are withdrawn and tax, interest or penalty adjusted in accordance with the resolution.
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