www.khaitanco.com/thought-leaderships/Obligation-to-withhold-tax-at-the-specific-rate-under-Indian-income-tax-law-stands-unaffected-by-Tax-Treaty
globaltaxnews.ey.com/news/2020-6379-indian-court-rules-on-interaction-between-tax-treaty-provisions-and-indian-dividend-distribution-tax
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