India Amends Tax Treaty with France, Removes Most Favoured Nation Clause and Revises Dividend Tax Structure
In a significant move aimed at modernising bilateral tax arrangements, India and France have signed a protocol to amend their longstanding Double Taxation Avoidance Convention (DTAC), originally signed on 29 September 1992. India France Tax Treaty Amendment 2026. The revised agreement introduces key structural changes, including the removal of the Most Favoured Nation (MFN) clause,…