https://www.taxtmi.com/acts?id=19025 Article 25 permits a person alleging taxation inconsistent with the Agreement to present a case to the competent authority of his residence or nationality within the specified three year period; the competent authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to reach a mutual agreement with the other State's competent authority to avoid taxation contrary to the Agreement, and any such agreement must be implemented notwithstanding domestic time limits. Competent authorities may also consult and communicate directly to resolve interpretation questions and eliminate unprovided double taxation. en-us Wed, 15 Oct 2014 09:46:40 +0530 Wed, 13 Nov 2024 15:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19025 Article 25 permits a person alleging taxation inconsistent with the Agreement to present a case to the competent authority of his residence or nationality within the specified three year period; the competent authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to reach a mutual agreement with the other State's competent authority to avoid taxation contrary to the Agreement, and any such agreement must be implemented notwithstanding domestic time limits. Competent authorities may also consult and communicate directly to resolve interpretation questions and eliminate unprovided double taxation. Act-Rules DTAA Wed, 15 Oct 2014 09:46:40 +0530 https://www.taxtmi.com/acts?id=19025