https://www.taxtmi.com/acts?id=5107 Residents may present cases to their competent authority when taxation appears inconsistent with the Convention; the competent authority shall endeavour, if justified and unable to resolve the matter itself, to reach a mutual agreement with the other State's competent authority to avoid taxation contrary to the Convention. Competent authorities must also attempt to resolve interpretation or application difficulties, consult to eliminate double taxation beyond the Convention's express terms, communicate directly, and may convene a commission for oral exchanges to reach agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 17:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5107 Residents may present cases to their competent authority when taxation appears inconsistent with the Convention; the competent authority shall endeavour, if justified and unable to resolve the matter itself, to reach a mutual agreement with the other State's competent authority to avoid taxation contrary to the Convention. Competent authorities must also attempt to resolve interpretation or application difficulties, consult to eliminate double taxation beyond the Convention's express terms, communicate directly, and may convene a commission for oral exchanges to reach agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5107