https://www.taxtmi.com/circulars?id=8404 Suspension of tax collection during the Indo US MAP is permitted for US resident taxpayers whose MAP requests are admitted by the Indian competent authority, provided they furnish a bank guarantee covering disputed tax and accruing interest; the guarantee enables Assessing Officers to keep enforcement in abeyance and extend payment time during MAP, with invocation permitted if MAP fails or after mutual agreement when revised demands are not paid, subject to requisite notifications between competent authorities. en-us Mon, 28 Apr 2003 00:00:00 +0530 Fri, 03 Dec 2010 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8404 Suspension of tax collection during the Indo US MAP is permitted for US resident taxpayers whose MAP requests are admitted by the Indian competent authority, provided they furnish a bank guarantee covering disputed tax and accruing interest; the guarantee enables Assessing Officers to keep enforcement in abeyance and extend payment time during MAP, with invocation permitted if MAP fails or after mutual agreement when revised demands are not paid, subject to requisite notifications between competent authorities. Circulars Income Tax Mon, 28 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8404