lakshmisri.com/insights/articles/dividend-payments-to-non-residents-dtaa-relief-on-the-horizon/
www.incometaxindia.gov.in/tutorials/tax%20treatment%20of%20dividend%20received.pdf
www.khaitanco.com/sites/default/files/2021-07/Ergo_01072021_0.pdf
wts.com/global/publishing-article/20220201-india-fsnl~publishing-article?language=en