https://www.taxtmi.com/notifications?id=13964 The notification modifies the India-France income tax Convention to impose ceilings on source taxation where the recipient is the beneficial owner. It substitutes paragraphs limiting tax at source on dividends, interest and royalties/fees/payments for use of equipment, including transitional distinctions for certain lenders and a later uniform ceiling, and applies paragraph 7 of the Protocol to give effect to lower or more restricted source taxation adopted in India's treaties with OECD third States. en-us Mon, 10 Jul 2000 00:00:00 +0530 Tue, 03 Dec 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13964 The notification modifies the India-France income tax Convention to impose ceilings on source taxation where the recipient is the beneficial owner. It substitutes paragraphs limiting tax at source on dividends, interest and royalties/fees/payments for use of equipment, including transitional distinctions for certain lenders and a later uniform ceiling, and applies paragraph 7 of the Protocol to give effect to lower or more restricted source taxation adopted in India's treaties with OECD third States. Notifications Income Tax Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13964