CBDT MAPs out rules for foreign taxpayers
Indian tax authorities cannot alter a BAR decision on the merits of a case through international negotiations. Instead, they will seek corresponding tax relief from the other country,…
Attributed summary
Indian tax authorities cannot alter a BAR decision on the merits of a case through international negotiations. Instead, they will seek corresponding tax relief from the other country, where applicable. The revised Mutual Agreement Procedure (MAP) guidelines also introduce a one-month deadline for taxpayers to accept settlements and withdraw pending appeals. Assessing officers must implement the settlements within a similar timeframe.
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