https://www.taxtmi.com/acts?id=15014 A Mutual Agreement Procedure allows a person who believes actions of one or both Contracting States result or will result in taxation inconsistent with the Agreement to present the case to the competent authority of residence or nationality within three years of first notification; the competent authority shall endeavour to resolve justified objections by mutual agreement with the other State, implement any agreement notwithstanding domestic time limits, consult on interpretation or application issues, communicate directly, and, if advisable, hold oral exchanges through a Commission of representatives. en-us Tue, 30 Aug 2011 12:32:25 +0530 Sat, 24 Aug 2024 11:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15014 A Mutual Agreement Procedure allows a person who believes actions of one or both Contracting States result or will result in taxation inconsistent with the Agreement to present the case to the competent authority of residence or nationality within three years of first notification; the competent authority shall endeavour to resolve justified objections by mutual agreement with the other State, implement any agreement notwithstanding domestic time limits, consult on interpretation or application issues, communicate directly, and, if advisable, hold oral exchanges through a Commission of representatives. Act-Rules DTAA Tue, 30 Aug 2011 12:32:25 +0530 https://www.taxtmi.com/acts?id=15014