https://www.taxtmi.com/acts?id=3852 Rule 44H has been omitted. Before omission, it dealt with the mutual agreement procedure by requiring the Competent Authority of India to examine references from a foreign competent authority, endeavour to resolve the case under the applicable agreement, and communicate the resolution for implementation. The Assessing Officer was to give effect to the resolution within ninety days, subject to the assessee's acceptance and withdrawal of any pending appeal. The rule also provided for adjustment of tax, interest, or penalty already determined, and defined the Competent Authority of India as an officer authorised by the Central Government. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 18:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3852 Rule 44H has been omitted. Before omission, it dealt with the mutual agreement procedure by requiring the Competent Authority of India to examine references from a foreign competent authority, endeavour to resolve the case under the applicable agreement, and communicate the resolution for implementation. The Assessing Officer was to give effect to the resolution within ninety days, subject to the assessee's acceptance and withdrawal of any pending appeal. The rule also provided for adjustment of tax, interest, or penalty already determined, and defined the Competent Authority of India as an officer authorised by the Central Government. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3852