https://www.taxtmi.com/acts?id=4370 The Mutual Agreement Procedure allows a resident or qualifying national to present to the competent authority a case alleging taxation not in accordance with the DTAA within a three-year time limit; the competent authorities shall endeavour to resolve justified objections by mutual agreement, implement any agreement notwithstanding domestic time limits, consult to resolve interpretation issues, communicate directly, and, if needed, hold oral exchanges through a Commission of representatives. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Sep 2024 10:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4370 The Mutual Agreement Procedure allows a resident or qualifying national to present to the competent authority a case alleging taxation not in accordance with the DTAA within a three-year time limit; the competent authorities shall endeavour to resolve justified objections by mutual agreement, implement any agreement notwithstanding domestic time limits, consult to resolve interpretation issues, communicate directly, and, if needed, hold oral exchanges through a Commission of representatives. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4370