The Central Board of Direct Taxes issued a clarificatory circular on 03.02.2022 pursuant to receipt of representations for clarity as regards application of MFN clauses available in the protocol to some of the DTAAs with OECD members.
source https://www.caclubindia.com/articles/cbdts-clarification-as-regards-application-of-mfn-clause-for-lower-rate-of-source-taxation-46975.asp
source https://www.caclubindia.com/articles/cbdts-clarification-as-regards-application-of-mfn-clause-for-lower-rate-of-source-taxation-46975.asp
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