https://www.taxtmi.com/acts?id=5313 A resident who believes treaty-inconsistent taxation will arise may present the case to his State's competent authority within three years of notice. If the competent authority deems the objection justified and cannot itself resolve it, it shall seek a mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation, and any such agreement shall be implemented notwithstanding domestic time limits. Competent authorities must also endeavour to resolve interpretive or application difficulties, may consult to eliminate double taxation not covered by the treaty, communicate directly, and use a Commission for oral exchanges when advisable. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Mar 2009 10:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5313 A resident who believes treaty-inconsistent taxation will arise may present the case to his State's competent authority within three years of notice. If the competent authority deems the objection justified and cannot itself resolve it, it shall seek a mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation, and any such agreement shall be implemented notwithstanding domestic time limits. Competent authorities must also endeavour to resolve interpretive or application difficulties, may consult to eliminate double taxation not covered by the treaty, communicate directly, and use a Commission for oral exchanges when advisable. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5313