The amending protocol also modifies the taxation of income from dividends by replacing a single rate of 10% of tax with a split rate of 5% for those holding at least 10% of capital and 15% of tax for all other cases ....
India and Francesign Amending Protocol to update Double Taxation AvoidanceConvention (DTAC). Amending Protocol to India-France DTAC to boost investment and strengthen economic cooperation; Aligns tax treaty with international standards.