TMI BlogMutual agreement procedureX X X X Extracts X X X X X X X X Extracts X X X X ..... Contracting States present the case to the competent authority of the Contracting State of which he is a resident. The case must be presented within three years from the date of the assessment or of the withholding of tax at the source whichever is later. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at an appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authorities of the Contracting States. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanageme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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