https://www.taxtmi.com/acts?id=5343 A taxpayer may present a case to the competent authority of his residence or nationality within three years of the first notification if actions lead to taxation not in accordance with the Convention. The competent authority shall, if the objection appears justified and it cannot itself secure a satisfactory solution, endeavour to resolve the case by mutual agreement with the other State's competent authority to avoid taxation inconsistent with the Convention; such agreements are to be implemented notwithstanding domestic time limits. Competent authorities may directly communicate, consult to eliminate double taxation, and convene a joint Commission for oral exchanges. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 16:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5343 A taxpayer may present a case to the competent authority of his residence or nationality within three years of the first notification if actions lead to taxation not in accordance with the Convention. The competent authority shall, if the objection appears justified and it cannot itself secure a satisfactory solution, endeavour to resolve the case by mutual agreement with the other State's competent authority to avoid taxation inconsistent with the Convention; such agreements are to be implemented notwithstanding domestic time limits. Competent authorities may directly communicate, consult to eliminate double taxation, and convene a joint Commission for oral exchanges. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5343