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<h1>India's Reservations on Tax Treaty Measures with France Under Articles 28(5) & 29(1) to Combat Tax Avoidance.</h1> The reservations and notifications submitted by India upon ratifying the Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting with France. These reservations and notifications are pursuant to Articles 28(5) and 29(1) of the Convention. The focus is on statutory provisions related to Double Tax Avoidance Agreements and international tax treaties, aimed at addressing issues of base erosion and profit shifting.