An US citizen of Indian origin died a month ago.

He has named his brother (a non resident alien) in India as beneficiary of his retirement proceeds.

We need to fill our W-8BEN, Part II Item 10 as exempt from taxes.

What article do I quote for special rates and conditions to claim tax treaty benefits for Indians?

I appreciate a quick and timely response.

Regards,

Unless the retirement is one like a Roth 401K, your brother WILL pay taxes, because retirement plans are usually tax-deferred, and those taxes come due when passed to the heir.