Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

India

Recent developments relating to MAP in India prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Entry into force in 2022 of the tax treaty with Chile.

• Entry into force in 2020 of the tax treaty with Iran.

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: [e-mail]

  • 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: [e-mail].

Figure 1. Competent Authority Organisational Structure

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

Source: OECD

Figure 3. Evolution of India's MAP caseload (2016-22)

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