Rule 44G

Mutual Agreement Procedure

1. Power to make rule in respect of double tax avoidance agreement

According to section 295(1), the Board is empowered to make rules for the whole or any part of India for carrying out of the purpose of the Act. However, the power of the Board is subject to the control of the Central Government. Exercising this power, the Board has made rule.

Clause (h) of section 295(2) provides that the Board may provide rule for the procedure for giving effect to the terms of any agreement for the granting of relief in respect of double taxation or for the avoidance of double taxation which may be entered into by the Central Government under this Act.

2. Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 [Rule 44G]