https://www.taxtmi.com/acts?id=19361 Article 25 provides that a person who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Agreement may present the case to the competent authority of residence or nationality within the prescribed time limit. 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 shall be implemented notwithstanding domestic time limits. en-us Fri, 20 Mar 2015 16:24:28 +0530 Wed, 13 Nov 2024 17:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19361 Article 25 provides that a person who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Agreement may present the case to the competent authority of residence or nationality within the prescribed time limit. 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 shall be implemented notwithstanding domestic time limits. Act-Rules DTAA Fri, 20 Mar 2015 16:24:28 +0530 https://www.taxtmi.com/acts?id=19361