{"id":4799,"date":"2026-03-02T13:20:24","date_gmt":"2026-03-02T13:20:24","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4799"},"modified":"2026-03-02T13:20:25","modified_gmt":"2026-03-02T13:20:25","slug":"income-tax-press-release-dated-23-02-2026-india-and-france-sign-protocol-to-amend-the-india-france-double-taxation-avoidance-convention","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/income-tax-press-release-dated-23-02-2026-india-and-france-sign-protocol-to-amend-the-india-france-double-taxation-avoidance-convention\/","title":{"rendered":"Income Tax Press Release Dated 23\/02\/2026 &#8211; India and France sign Protocol to amend the India France Double Taxation Avoidance Convention\u00a0"},"content":{"rendered":"\n<p>The Protocol provides full taxing rights in respect of capital gains arising from sale of shares of a company, to the jurisdiction where such company is a resident. It also deletes the so-called Most-Favoured-Nation (MFN) Clause from the Protocol, thereby bringing to rest all issues relating to it. It also modifies the taxation of income from dividends with as rate of 5% for those holding at least ten percent of capital and 15% of tax for all other cases. It also modifies the definition of \u2018Fees for Technical Services\u2019 by aligning it with the definition in India US Double Taxation Avoidance Agreement, and expands the scope of \u2018Permanent Establishment\u2019 by adding Service PE.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/incometaxindia.gov.in\/Lists\/Press%20Releases\/Attachments\/1237\/Governments-of-India-and-France-sign-the-Amending-Protocol-to-amend-the-India-France-Double-Taxation-Avoidance-Convention.pdf\"><em>(Link: Income Tax Press Release Dated 23\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Protocol provides full taxing rights in respect of capital gains arising from sale of shares of a company, to [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,20],"tags":[],"class_list":["post-4799","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-press-release"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Press Release Dated 23\/02\/2026 - India and France sign Protocol to amend the India France Double Taxation Avoidance Convention\u00a0 - Bhatia Bhola &amp; 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