New Delhi, Nov. 12 -- Taxpayers who have availed of the safe harbour provisions for specified international transactions cannot seek further relief under the mutual agreement procedure (MAP), according to the Central Board of Direct Taxes' (CBDT) updated guidelines on cross-border tax disputes.

In its 22-page guidance, the apex direct-tax policymaking body under the finance ministry has also clarified how disputes will be handled when the same tax issues are pursued through domestic appeals, advance rulings and settlement schemes.

MAP is a dispute-resolution mechanism under India's double taxation avoidance agreements (DTAAs). It allows taxpayers to seek intervention by the competent authorities of two countries when a tax action result...