https://www.taxtmi.com/acts?id=45498 A resident may present to its competent authority, within a three year period from the first notice, a case that actions by one or both Contracting States cause taxation not in accordance with the Convention; the competent authority shall endeavour, if justified and unable to act alone, to resolve the case by mutual agreement with the other State's competent authority, and any agreement shall be implemented notwithstanding national time limits, with authorities empowered to communicate directly to resolve interpretation or application doubts. en-us Fri, 18 Oct 2024 15:07:27 +0530 Fri, 18 Oct 2024 15:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45498 A resident may present to its competent authority, within a three year period from the first notice, a case that actions by one or both Contracting States cause taxation not in accordance with the Convention; the competent authority shall endeavour, if justified and unable to act alone, to resolve the case by mutual agreement with the other State's competent authority, and any agreement shall be implemented notwithstanding national time limits, with authorities empowered to communicate directly to resolve interpretation or application doubts. Act-Rules DTAA Fri, 18 Oct 2024 15:07:27 +0530 https://www.taxtmi.com/acts?id=45498