Circular regarding clarification the most favoured nation (MFN) clause in the protocol to India’s DTAAs with certain countries (dated – 03.02.2022) – CBDT.

  • 07th, February 2022
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Circular regarding clarification the most favoured nation (MFN) clause in the protocol to India’s DTAAs with certain countries (dated – 03.02.2022) – CBDT.

  • In view of the above-mentioned decree/bulletin/publication on interpretation of the MFN clauses and the representations received from the taxpayers and field formation seeking clarity, the CBDT hereby issues the clarifications on the applicability of the M FN, refer attachment for further details.
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