https://www.taxtmi.com/acts?id=37688 A taxpayer believing that actions by one or both Contracting States result or will result in taxation contrary to the treaty may present the case to the competent authority of the State of residence or nationality within three years of first notification; the competent authority shall seek a mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation, implement any agreement notwithstanding domestic time limits, resolve interpretation or application difficulties, consult to eliminate double taxation not covered by the treaty, and communicate directly or through a joint commission. en-us Thu, 19 Sep 2019 13:00:25 +0530 Mon, 09 Dec 2024 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37688 A taxpayer believing that actions by one or both Contracting States result or will result in taxation contrary to the treaty may present the case to the competent authority of the State of residence or nationality within three years of first notification; the competent authority shall seek a mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation, implement any agreement notwithstanding domestic time limits, resolve interpretation or application difficulties, consult to eliminate double taxation not covered by the treaty, and communicate directly or through a joint commission. Act-Rules DTAA Thu, 19 Sep 2019 13:00:25 +0530 https://www.taxtmi.com/acts?id=37688