https://www.taxtmi.com/acts?id=16873 A taxpayer who considers that actions by one or both Contracting States result in taxation inconsistent with the Agreement may present the case to the competent authority of his residence or nationality; the competent authority shall, if justified and unable to resolve the matter alone, seek a mutual agreement with the other State's competent authority to avoid taxation not in accordance with the Agreement, and any resulting agreement shall be implemented notwithstanding domestic time limits. en-us Fri, 03 Aug 2012 18:46:28 +0530 Mon, 02 Sep 2024 14:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16873 A taxpayer who considers that actions by one or both Contracting States result in taxation inconsistent with the Agreement may present the case to the competent authority of his residence or nationality; the competent authority shall, if justified and unable to resolve the matter alone, seek a mutual agreement with the other State's competent authority to avoid taxation not in accordance with the Agreement, and any resulting agreement shall be implemented notwithstanding domestic time limits. Act-Rules DTAA Fri, 03 Aug 2012 18:46:28 +0530 https://www.taxtmi.com/acts?id=16873