https://www.taxtmi.com/circulars?id=10583 The Mutual Agreement Procedure permits a taxpayer to request resolution from the Competent Authority when a tax action is believed inconsistent with treaty terms; Section 90 gives treaty provisions precedence where more beneficial. Once the Competent Authority communicates a MAP decision to the Chief Commissioner/Director General, the decision is to be treated as part of the applicable treaty for that case. Assessing Officers must give effect to MAP outcomes according to the assessment or appeal stage, obtain the assessee's written undertaking to accept the decision and withdraw related appeals, and record MAP facts in orders passed under section 143(3) read with section 90(2) and the relevant treaty Article. en-us Fri, 01 Nov 2002 00:00:00 +0530 Wed, 15 Jun 2011 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10583 The Mutual Agreement Procedure permits a taxpayer to request resolution from the Competent Authority when a tax action is believed inconsistent with treaty terms; Section 90 gives treaty provisions precedence where more beneficial. Once the Competent Authority communicates a MAP decision to the Chief Commissioner/Director General, the decision is to be treated as part of the applicable treaty for that case. Assessing Officers must give effect to MAP outcomes according to the assessment or appeal stage, obtain the assessee's written undertaking to accept the decision and withdraw related appeals, and record MAP facts in orders passed under section 143(3) read with section 90(2) and the relevant treaty Article. Circulars Income Tax Fri, 01 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10583