India's Central Board of Direct Taxes has published new Mutual Agreement Procedure (MAP) Guidance. The MAP guidance is presented in four parts, including Part A: Introduction and Basic Information; Part B: Access and Denial of Access to MAP; Part C: Technical Issues; and Part D: Implementation of MAP outcomes.
The new guidance has been published to comply with BEPS Action 14 (Making Dispute Resolution More Effective) and takes into account recent amendments as per Notification 23/2020 of 6…