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CBDT revises norms for invoking Mutual Agreement Procedure (MAP)

May 14, 2020
The Central Board of Direct Taxes (CBDT) has amended Rule 44G which provides for making application to the Competent Authority in India for invoking the Mutual Agreement Procedure (MAP) in Form No. 34F. The new Rule 44G has also prescribed revised norms for processing of such application by the Competent Authority. The existing Rule 44H has been omitted by the board.
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