https://www.taxtmi.com/acts?id=3851 Rule 44G provides the mutual agreement procedure for implementing agreements between India and a foreign country or specified territory where an assessee claims that tax authority action is not in accordance with the agreement. A resident assessee may apply in Form No. 34F, and the Competent Authority in India may call for records, seek documents, and discuss the issue with the assessee or income-tax authorities. If a resolution is reached, it is communicated to the assessee, who must accept or reject it in writing within thirty days and, if accepting, furnish proof of withdrawal of pending appeals on the resolved issues. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 18:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3851 Rule 44G provides the mutual agreement procedure for implementing agreements between India and a foreign country or specified territory where an assessee claims that tax authority action is not in accordance with the agreement. A resident assessee may apply in Form No. 34F, and the Competent Authority in India may call for records, seek documents, and discuss the issue with the assessee or income-tax authorities. If a resolution is reached, it is communicated to the assessee, who must accept or reject it in writing within thirty days and, if accepting, furnish proof of withdrawal of pending appeals on the resolved issues. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3851