https://www.taxtmi.com/acts?id=5920 The provision establishes a mutual agreement procedure by which a resident may present alleged taxation contrary to the Convention to his State's competent authority within a specified period; that authority shall, if justified and unable to resolve the matter alone, seek mutual agreement with the other State's competent authority, implement any agreement notwithstanding domestic time-limits, and consult or communicate directly (including by commission) to resolve interpretive doubts and eliminate double taxation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Mar 2009 16:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5920 The provision establishes a mutual agreement procedure by which a resident may present alleged taxation contrary to the Convention to his State's competent authority within a specified period; that authority shall, if justified and unable to resolve the matter alone, seek mutual agreement with the other State's competent authority, implement any agreement notwithstanding domestic time-limits, and consult or communicate directly (including by commission) to resolve interpretive doubts and eliminate double taxation. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5920