one. For the purpose of determining the profits of a stable establishment, the deduction may be made at second-place expenses, including administrative expenses incurred in the contracting state where the establishment is located or in another location, in accordance with the provisions and subject to the limitations of the tax legislation of that contracting state. Where the law of the State party in which the establishment is established imposes a limitation on the level of authorized administrative expenses of the executive and general administrative expenses and the restriction is relaxed or repealed by a convention, agreement or protocol signed after 1 January 1990 between that State party and a third member state of the OECD, and that limitation is applied by a convention signed after 1 January 1990 , the agreement or protocol between that contracting state and a third oecd member state will be relaxed or repealed. The competent authority of that contracting State communicates to the competent authority of the other State party, as soon as this Convention, Convention or Protocol comes into force, the provisions of the corresponding paragraph of the convention, agreement or protocol with that third country, and, at the request of the competent authority of the other State party, the provisions of this paragraph apply in accordance with this Convention from that entry into force. Income Tax Act,1961:Communication under Section 90:Convention between the Government of the Republic of India and the Government of the French Republic to avoid double taxation and the prevention of tax evasion with respect to income and capital taxes 4. Notwithstanding the previous provisions of this article, the term “permanent establishment” is not included: b. However, this remuneration is taxable in the other contracting state only if the services are provided in that other contracting state and if the person is established in that other Contracting State, which is a national of that other contracting state, without being a national of the State Party where the services are provided. 2. Notwithstanding paragraph 1, these benefits may be taxed in the other contracting state from which they originate, provided that the tax thus collected exceeds: 2) the gains derived from the disposal of personal property belonging to the commercial property of a stable establishment that a firm of a contracting state has in the other contracting state or of property relating to a fixed base that is the origin of a resident of one State party in the other State party for the purpose of the provision of personal services and personal services, including the benefits of alienating such an establishment (alone or with the entire enterprise) or such a fixed base, may be taxed in that other contracting state. a. Interest incurred in a contracting state is tax-exempt in that contracting state if it is held economically by a resident of the other contracting state and is derived from a loan or revolving loan or approved by: Countries with which France has double taxation agreements (DBA) are listed below: a.