https://www.taxtmi.com/caselaws?id=799225 Domestic enforcement of the MFN clause requires a notification under section 90(1). The notification modifying Article 11(2) of the India-Netherlands DTAA reduced source taxation of interest for beneficial owners but did not incorporate the exemption for government-approved debt claims in the India-USA DTAA or a comparable India-Italy DTAA exemption. In the absence of a specific notification extending a nil rate, interest on income-tax refunds under section 244A remains taxable at 10% under Article 11(2) of the India-Netherlands DTAA. en-us Mon, 14 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799225 Domestic enforcement of the MFN clause requires a notification under section 90(1). The notification modifying Article 11(2) of the India-Netherlands DTAA reduced source taxation of interest for beneficial owners but did not incorporate the exemption for government-approved debt claims in the India-USA DTAA or a comparable India-Italy DTAA exemption. In the absence of a specific notification extending a nil rate, interest on income-tax refunds under section 244A remains taxable at 10% under Article 11(2) of the India-Netherlands DTAA. Case-Laws Income Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799225