https://www.taxtmi.com/acts?id=5951 The Mutual Agreement Procedure permits a resident to present to the competent authority a case that actions by one or both Contracting States cause taxation contrary to the Agreement; the authority shall, if the objection appears justified and it cannot itself resolve the matter, seek a mutual agreement with the other State's competent authority to avoid such taxation, implement any agreement notwithstanding domestic time limits, consult to resolve interpretation or application difficulties, eliminate double taxation where not provided for, communicate directly, and, if advisable, hold oral exchanges via a commission of representatives. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Mar 2009 17:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5951 The Mutual Agreement Procedure permits a resident to present to the competent authority a case that actions by one or both Contracting States cause taxation contrary to the Agreement; the authority shall, if the objection appears justified and it cannot itself resolve the matter, seek a mutual agreement with the other State's competent authority to avoid such taxation, implement any agreement notwithstanding domestic time limits, consult to resolve interpretation or application difficulties, eliminate double taxation where not provided for, communicate directly, and, if advisable, hold oral exchanges via a commission of representatives. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5951