https://www.taxtmi.com/acts?id=4835 Mutual agreement procedure allows a resident to present objections to the competent authority within the three year period when taxation appears inconsistent with the Agreement; the competent authority must, if justified and unable to resolve the issue domestically, seek a mutual agreement with the other State to avoid treaty-inconsistent taxation, implement any bilateral agreement notwithstanding domestic time limits, and may consult or form a Commission to resolve interpretation, application, or other double taxation issues. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Mar 2009 13:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4835 Mutual agreement procedure allows a resident to present objections to the competent authority within the three year period when taxation appears inconsistent with the Agreement; the competent authority must, if justified and unable to resolve the issue domestically, seek a mutual agreement with the other State to avoid treaty-inconsistent taxation, implement any bilateral agreement notwithstanding domestic time limits, and may consult or form a Commission to resolve interpretation, application, or other double taxation issues. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4835