https://www.taxtmi.com/manuals?id=4498 Conversion of a unilateral APA into a bilateral APA requires the applicant or its associated enterprise to request conversion with the other jurisdiction's competent authority; DGIT (Intl. Taxation) forwards the bilateral request to India's competent authority, which permits conversion only if the tax treaty contains a provision consistent with the OECD Model Article 9 principle and the other country maintains an APA program, after which the application is processed as a bilateral APA. en-us Mon, 26 Feb 2024 16:48:00 +0530 Tue, 27 Feb 2024 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4498 Conversion of a unilateral APA into a bilateral APA requires the applicant or its associated enterprise to request conversion with the other jurisdiction's competent authority; DGIT (Intl. Taxation) forwards the bilateral request to India's competent authority, which permits conversion only if the tax treaty contains a provision consistent with the OECD Model Article 9 principle and the other country maintains an APA program, after which the application is processed as a bilateral APA. Manuals Income Tax Mon, 26 Feb 2024 16:48:00 +0530 https://www.taxtmi.com/manuals?id=4498