Along with the Filtering Type, and the File Path attributes,
The File Attributes for texture nodes in Maya have the option to set a Color-Space with which to interpret the color values stored in the file’s pixels.
For example, JPG and PNG files will be interpreted as sRGB Color-Space by default, which means the color values will be ‘linearized’ (their Gamma Correction will be removed), and EXR or HDR files will be automatically interpreted as ‘Raw’ (linear) Color Space.
When an sRGB file like a PNG is intended to serve as linear data, and not as image display. it’s sometimes needed to set its Colors Space attribute to Raw. this is usually the case with Bump maps and Normal maps.
Equivalent setting are also found in other 3D software, see Blender Texture Color Space.