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In making application u/s 197 a non resident can take benefit of DTAA as well as protocols issued for a favourable rate or treatment.  In the NESTLE SA case citation [2022] 445 ITR 463 (Del) the High  Court using the principle of parity directed the tax officer to issue a certificate under section 197 of the Income-tax Act, 1961 to the assessee indicating therein, that the rate of tax, on dividend, as applicable against the assessee is 5 per cent. under the Double Taxation Avoidance Agreement between India and the Switzerland read with protocol to the treaty enabling it to draw favourable rate from india Slovenia tax treaty on parity principle. 

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