https://www.taxtmi.com/acts?id=45560 Article 26 provides a Mutual Agreement Procedure allowing a resident to present a case to the competent authority within three years if taxation is or will be inconsistent with the DTAA; the competent authority shall seek mutual agreement with the other Contracting State to avoid such taxation, implement any agreement despite domestic time limits, endeavour to resolve interpretation or application issues and may communicate directly or form a Commission for oral exchanges. en-us Fri, 18 Oct 2024 16:48:55 +0530 Fri, 18 Oct 2024 16:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45560 Article 26 provides a Mutual Agreement Procedure allowing a resident to present a case to the competent authority within three years if taxation is or will be inconsistent with the DTAA; the competent authority shall seek mutual agreement with the other Contracting State to avoid such taxation, implement any agreement despite domestic time limits, endeavour to resolve interpretation or application issues and may communicate directly or form a Commission for oral exchanges. Act-Rules DTAA Fri, 18 Oct 2024 16:48:55 +0530 https://www.taxtmi.com/acts?id=45560