India's Central Board of Direct Taxes has issued Notification 23/2020 of 6 May 2020. The Notification contains the Income-tax (8th Amendment) Rules, 2020, which amend rule 44G of the Income-tax Rules, 1962 on Mutual Agreement Procedures (MAP). The amendments replace and greatly expand the rule and include the following:

44G. Application seeking to give effect to the terms of any agreement und…