https://www.taxtmi.com/acts?id=37411 India reserves that the first sentence of Article 16(1) will not apply to its Covered Tax Agreements and confirms that taxpayers may present MAP cases to the competent authority of their residence or nationality; the receiving competent authority will implement bilateral notification or consultation if it does not consider the objection justified. India also notifies which bilateral agreements contain MAP time limit provisions shorter than three years, which contain at least three year limits, and which listed agreements lack specified Article 16 procedural provisions. en-us Tue, 20 Aug 2019 17:43:43 +0530 Tue, 11 Feb 2025 09:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37411 India reserves that the first sentence of Article 16(1) will not apply to its Covered Tax Agreements and confirms that taxpayers may present MAP cases to the competent authority of their residence or nationality; the receiving competent authority will implement bilateral notification or consultation if it does not consider the objection justified. India also notifies which bilateral agreements contain MAP time limit provisions shorter than three years, which contain at least three year limits, and which listed agreements lack specified Article 16 procedural provisions. Act-Rules DTAA Tue, 20 Aug 2019 17:43:43 +0530 https://www.taxtmi.com/acts?id=37411