[Opinion] Mutual Agreement Procedure for Cross-Border Tax Disputes

by inavatiq | Aug 14, 2025 | Uncategorized

D.C. Agrawal – [2025] 177 taxmann.com 383 (Article) 1. Introduction to Mutual Agreement Procedure (MAP) The Mutual Agreement Procedure (MAP) is a dispute resolution mechanism embedded in tax treaties, particularly under Article 25 of the OECD Model Tax...

Partial Modification of Circular No.3 of 2023 dated 28-3-2023 regarding consequences of pan becoming inoperative as per Rule 114AAA of the Income-tax Rules, 1962

by inavatiq | Aug 14, 2025 | Uncategorized

Publish Date : Monday, July 21, 2025source

Twentieth Amendment Rules 2025

by inavatiq | Aug 14, 2025 | Uncategorized

Publish Date : Monday, July 28, 2025source

Seeking stakeholders' input for drafting Income-tax Rules and related forms consequent to the Income Tax Bill, 2025​​

by inavatiq | Aug 13, 2025 | Uncategorized

Details : ​​​​​​Publish Date : Tuesday, March 18, 2025Attachments : 1. https://incometaxindia.gov.in/Lists/Press...

Global Financial Insights | FASB simplifies credit loss rules; PCAOB flags audit gaps

by inavatiq | Aug 10, 2025 | Uncategorized

1. Overview of Global Financial Insights Weekly Feature Global Financial Insights is a weekly update available to Accounts and Audit Module subscribers of Taxmann.com. It delivers the latest developments in financial reporting and auditing practices from around the...