India and Kazakhstan signed a protocol to amend ‘Double Taxation Avoidance Convention' (DTAC) recently. In this context, consider the following provisions of amended DTAC.nI. It is in line with India’s commitment under Base Erosion and Profit Shifting (BEPS) Action Plan.nII. Limitation of Benefits Article has been inserted to provide a main purpose test to prevent misuse of the DTAC.nChoose the correct option

• A. Only I
• B. Only II
• C. Both I and II
• D. Neither I nor II