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    <title>Claim of treaty benefits by Foreign Institutional Investors under the provisions of Double Taxation Avoidance Agreements</title>
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    <description>The Central Board of Direct Taxes instructs that claims by Foreign Institutional Investors for treaty benefits under relevant Double Taxation Avoidance Agreements in respect of income from securities must be decided expeditiously, with decisions to be taken within one month from the date the claim is filed, and the directive must be communicated to all concerned for strict compliance.</description>
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      <description>The Central Board of Direct Taxes instructs that claims by Foreign Institutional Investors for treaty benefits under relevant Double Taxation Avoidance Agreements in respect of income from securities must be decided expeditiously, with decisions to be taken within one month from the date the claim is filed, and the directive must be communicated to all concerned for strict compliance.</description>
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