Entry into force in 2022 of the tax treaty with Chile.
Entry into force in 2020 of the tax treaty with Iran.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
![](/adobe/dynamicmedia/deliver/dm-aid--1fd68f26-a7e4-4251-b1ff-696b96303d72/69b789e7-en.jpg?quality=80&preferwebp=true)
India
Recent developments relating to MAP in India prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
No developments were reported
Latest Action 14 Peer Review report
26 July 2021 - https://doi.org/10.1787/cc6e7579-en
Tax treaty network of India
97 treaties, applicable to 97 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of India's tax treaty network
Treaties in line with the Action 14 Minimum Standard following MLI impact |
Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard |
Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard |
---|---|---|
89 |
8 |
0 |
Source: OECD
India's MAP programme
Organisation of competent authority function
18 persons:
two Competent Authorities with five heads of unit:
18 persons working on MAP cases (all of which work on other tasks as well).
Contact persons for MAP requests:
for North America and Europe: Joint Secretary (Foreign Tax & Tax Research –I) and Competent Authority, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India Room No. 803, 8th Floor, C-Wing, HUDCO-Vishala Building, Bhikaji Cama Place, R.K. Puram New Delhi-110066, India Telephone – 011-26108402 | Fax – 011-26177990 | e-mail: jsfttr1@nic.in
for countries not situated in North America or Europe: Joint Secretary (Foreign Tax & Tax Research –II) and Competent Authority, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India Room No. 804, 8th Floor, C-Wing, HUDCO-Vishala Building, BhikajiCama Place, R.K.Puram New Delhi-110066, India Telephone – 011-26104504, 26177527 | Fax – 011-26104504 | e-mail: jsfttr-2@gov.in.
Figure 1. Competent Authority Organisational Structure
![](/adobe/dynamicmedia/deliver/dm-aid--24e1aeb5-462d-44c9-ba4c-0250952f0605/image109.png?quality=80&preferwebp=true)
Source: OECD
Table 2. Guidance on the MAP process
MAP guidance |
Mutual Agreement Procedure (MAP) Guidance, 10 June 2022 |
https://incometaxindia.gov.in/Documents/MAP-Guidance-2022.pdf (Section III to be referred to for form and content of a MAP request, including information requirements) |
MAP profile |
8 December 2020 |
https://www.oecd.org/tax/dispute/India-Dispute-Resolution-Profile.pdf |
Overview of India's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-india.pdf for details with respect to India's MAP Statistics.
Figure 2. Cases closed in 2022
![](/adobe/dynamicmedia/deliver/dm-aid--94b0c18c-b0cf-468a-aec6-7718cad8d217/image110.png?quality=80&preferwebp=true)
Source: OECD
Figure 3. Evolution of India's MAP caseload (2016-22)
![](/adobe/dynamicmedia/deliver/dm-aid--a4c09b30-517b-4623-8b71-8c9f50c7ff63/image111.png?quality=80&preferwebp=true)
Source: OECD
Table 3. Overview of India’s MAP caseload for 2022
Inventory for year 2022 |
Opening Inventory 1/1/2022 |
Cases started |
Cases Closed |
End Inventory 31/12/2022 |
---|---|---|---|---|
Attribution/allocation cases |
590 |
89 |
122 |
557 |
Other cases |
150 |
12 |
22 |
140 |
Total |
740 |
101 |
144 |
697 |
Source: OECD
Table 4. India’s average time to resolve MAP cases in 2022
Cases resolved in year 2022 |
Pre-2016 cases |
Post-2015 cases |
All |
|||
---|---|---|---|---|---|---|
Number of cases |
Average time |
Number of cases |
Average time |
Number of cases |
Average time |
|
Start to End |
||||||
Attribution / Allocation cases |
19 |
127.17 |
103 |
34.54 |
122 |
48.97 |
Other cases |
3 |
88.5 |
19 |
34.19 |
22 |
41.6 |
All cases |
22 |
121.9 |
122 |
34.49 |
144 |
47.84 |
Source: OECD