CBDT: Issues guidance on India-Sweden MoU provisions regarding tax-recovery suspension during MAP pendency

Jan 06,2017

CBDT issues guidance on provisions of India-Sweden MoU dated Feb 3, 2013 regarding suspension of collection of taxes during Mutual Agreement Procedure (‘MAP’); In terms of the MoU, collection of outstanding taxes in case of a taxpayer whose case is pending under MAP would  be kept in abeyance for 2  years (extendable upto 5 years through ...

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