..... penses of a head office incurred outside that contracting State according to the provisions of internal laws as they exist at the time of the signing of this Convention. However, should future changes in the domestic law of a contracting State further restrict the deduction of such expenses in any manner, then the two contracting States shall consult each other for purposes of amending this paragraph. [] IN WITNESS WHEREOF the undersigned, duly authorised hereto, have signed this Protocol. DONE .....
..... cope more restricted than the rate or scope provided for in this Convention, the same rate or scope as provided for in that Convention or Agreement on the said items of income shall also apply under this Convention with effect from the date on which the present Convention comes into force or the relevant Indian Convention or Agreement, whichever enters into force later. 3. In respect of paragraph 2 of Article 25, it is understood that if India enters into an Agreement or Convention for the avoid .....