https://www.taxtmi.com/acts?id=45054 A taxpayer may present a case to the competent authority of their State of residence or nationality within three years of first notification if actions by one or both Contracting States cause taxation inconsistent with the Agreement. The competent authority shall, if the objection appears justified and it cannot resolve the issue alone, endeavour to reach a mutual agreement with the other State's competent authority to avoid such taxation, and any agreement reached shall be implemented notwithstanding domestic time limits. Competent authorities shall also consult to resolve interpretation or application difficulties and may communicate directly, including through a joint commission. en-us Wed, 16 Oct 2024 18:14:29 +0530 Tue, 22 Oct 2024 12:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45054 A taxpayer may present a case to the competent authority of their State of residence or nationality within three years of first notification if actions by one or both Contracting States cause taxation inconsistent with the Agreement. The competent authority shall, if the objection appears justified and it cannot resolve the issue alone, endeavour to reach a mutual agreement with the other State's competent authority to avoid such taxation, and any agreement reached shall be implemented notwithstanding domestic time limits. Competent authorities shall also consult to resolve interpretation or application difficulties and may communicate directly, including through a joint commission. Act-Rules DTAA Wed, 16 Oct 2024 18:14:29 +0530 https://www.taxtmi.com/acts?id=45054