India amends Mutual Agreement Procedure rules

Executive summary

On 6 May 2020, the Indian Central Board of Direct Taxes (CBDT) issued a notification on amending its Mutual Agreement Procedure (MAP) rules (Amended MAP Rules). The amendments are in response to the recommendations of the Organisation for Economic Co-operation and Development’s (OECD) peer review report on India¹ with respect to Action 14 (making dispute resolution mechanisms more effective) (the OECD Peer Review Report).

The Amended MAP Rules underscore India’s commitment t…