CBDT Notification 23/2020

Last updated: 27 May 2020

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This document explains CBDT Notification 23/2020 concerning the application of Rule 44G, which deals with the Mutual Agreement Procedure (MAP). It details how Indian residents can seek resolution for tax disputes arising from actions by tax authorities in other countries that may not align with MAP terms. The guide outlines the application process, timelines, and the roles of various authorities involved. This information is particularly useful for Indian taxpayers facing international tax challenges.

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PDF 215 KB 0 downloads Income Tax

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Procedure to be followed by assessed when he considers that action of tax authority is not in accordance with Mutual Agreement Procedure #pdf

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Submitted by CA Avneesh Shukla · Posted 27 May 2020 · Other files by CA Avneesh Shukla · Report

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