https://www.taxtmi.com/acts?id=20295 Article 25 permits a person alleging taxation contrary to the Agreement to present the case to the competent authority of residence or nationality within the prescribed period; the competent authority shall, if the objection appears justified and it cannot itself resolve the issue, seek a mutual agreement with the other State's competent authority to avoid taxation inconsistent with the Agreement, and any agreement reached shall be implemented notwithstanding domestic time limits. Competent authorities shall also endeavour to resolve interpretative doubts, may consult to eliminate double taxation beyond treaty provisions, communicate directly, and convene a Commission for oral exchanges when advisable. en-us Mon, 28 Dec 2015 12:36:40 +0530 Tue, 26 Nov 2024 16:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20295 Article 25 permits a person alleging taxation contrary to the Agreement to present the case to the competent authority of residence or nationality within the prescribed period; the competent authority shall, if the objection appears justified and it cannot itself resolve the issue, seek a mutual agreement with the other State's competent authority to avoid taxation inconsistent with the Agreement, and any agreement reached shall be implemented notwithstanding domestic time limits. Competent authorities shall also endeavour to resolve interpretative doubts, may consult to eliminate double taxation beyond treaty provisions, communicate directly, and convene a Commission for oral exchanges when advisable. Act-Rules DTAA Mon, 28 Dec 2015 12:36:40 +0530 https://www.taxtmi.com/acts?id=20295