Looshead prop Pierre Schoeman and hooker George Turner, both replacements in the 26-23 win away to Wales a fortnight ago, both start, with tighthead prop D'Arcy Rae also coming in for his first appearance of the tournament.
Jack Dempsey, who has recovered from a bicep injury sustained in last month's victory over England, returns at No. 8, with Matt Fagerson moving to blindside flanker and Gregor Brown slotting into the second row to accommodate Dempsey's recall.
The other change sees wing Darcy Graham in for Duhan van der Merwe.
A bonus-point win for reigning champions France, the only unbeaten side after three rounds, would see them clinch the title with a game to spare.
But a similarly emphatic victory for the Scots would see them leapfrog Les Bleus at the top of the table heading into the final round of matches on March 14th.
Scotland (15-1)
Blair Kinghorn; Darcy Graham, Huw Jones, Sione Tuipulotu (capt), Kyle Steyn; Finn Russell, Ben White; Jack Dempsey, Rory Darge, Matt Fagerson; Scott Cummings, Gregor Brown; D'Arcy Rae, George Turner, Pierre Schoeman
Replacements: Ewan Ashman, Rory Sutherland, Zander Fagerson, Grant Gilchrist, Freddy Douglas, Josh Bayliss, George Horne, Tom Jordan
Coach: Gregor Townsend (SCO)