{"query":"What is the India–Singapore treaty withholding rate on royalties and fees for te","matches":[{"id":"auto_wht_singapore","question":"What is the India–Singapore treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 10% of the gross amount — Article 12 (combined Royalties and Fees for Technical Services article), India–Singapore DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12 (FTS defined in Art 12(4), exclusions in Art 12(5); rate in Art 12(2) as replaced by 2005 Protocol Art 4). The FTS article carries a MAKE-AVAILABLE restriction in the treaty text itself — services must make technology available (enable independent application) before they are taxable as FTS. Gate: the treaty rate applies only through s.393(2) Sl. No. 17 → s.2(90)(c) with the s.159(8) TRC + Form 10F gate met; domestic comparator 20% + surcharge/cess (s.207(2)). Notes: Single combined article: royalties and FTS share Article 12 and one rate; Rate is protocol-made: the flat 10% lives in the 2005 Protocol replacing Art 12(2); the base 1994 text still reads 15%/10% - sources quoting a 15% general rate or a 15/10 split for this treaty are citing the pre-2005 text (some current tertiary sites, e.g. ClearTax, still do); Make-available is in the treaty text itself (Art 12(4)(b)-(c), US/UK-style), with an unusual express deeming that the service acquirer includes an agent, nominee or transferee; Broad FTS exclusion list in Art 12(5) (teaching by educational institutions, personal-use services, Art 14 professional services, construction-linked services, etc.); Royalty definition (12(3)(a)) includes gains from alienation of the right/property/information; 12(3)(b) covers equipment rental but carves out Art 8(4)(b)/(c) shipping/aircraft activities; Capital-gains benefits historically chained to the India-Mauritius treaty (2005 Protocol Art 6) - a co-termination clause rare in Indian treaties; PPT applies via MLI - treaty benefits (including the 10% Art 12 rate) can be denied on principal-purpose grounds.","pinpoint":"Article 12 (combined Royalties and Fees for Technical Services article), India–Singapore DTAA","confidence":"verified","as_at":"10 Jul 2026","match_score":2,"treaty":"India–Singapore"}],"engine":"deterministic","llm_in_path":false}