{"query":"What is the India–Tajikistan treaty withholding rate on royalties and fees for t","matches":[{"id":"auto_wht_tajikistan","question":"What is the India–Tajikistan treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 10% of the gross amount — Article 12 (Royalties), India–Tajikistan DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. This treaty has NO fees-for-technical-services article: FTS falls to business profits (PE required) or other income on the treaty's own terms — a structural feature, not an omission. The treaty contains NO FTS/FIS article at all - verified against the full government-notified text: the word 'technical' does not appear anywhere in the treaty; Article 12 covers only Royalties, Article 13 is Capital Gains, Article 14 is Independent Personal Services. Technical/consultancy service fees therefore default to Article 7 (Business Profits - taxable in India only with a PE) or Article 14, and residual items fall under Article 22 (Other Income), which is residence-state-only in para 1 (source taxation carve-out only for lotteries/gambling in para 3). Net effect: FTS paid to a Tajikistan resident without an Indian PE is generally not taxable in India under the treaty, subject to s.90(2), TRC/Form 10F and anti-abuse conditions. PwC's India WHT table concurs: Tajikistan FTS = 'N/A' with footnote that absent a specific provision it is treated as business profits or independent personal services. 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: no_fts_article: fees for technical services have no dedicated article; they route to Art 7/Art 14, and Art 22 (Other Income) para 1 is residence-only - a taxpayer-favourable corridor similar to Thailand/Philippines/UAE-style structures; equipment_royalty_merged: equipment-use payments sit inside the Art 12(3) royalty definition at the same 10% - no reduced equipment lane (contrast India-US Art 12(2)(b)); unusual_source_rule: Art 12(5)(b) adds a place-of-use deeming rule - royalties not otherwise arising in a state are deemed to arise where the right or property is used; other_income_gambling_carveout: Art 22(3) lets the source state tax lottery/gambling/race winnings notwithstanding the residence-only rule - an atypical addition; domestic_rate_contrast: since FA 2023 the s.115A domestic rate on royalty/FTS is 20% (plus surcharge/cess), so the treaty's 10% royalty cap and the FTS gap are both materially beneficial; treaty relief requires TRC and s.90 compliance.","pinpoint":"Article 12 (Royalties), India–Tajikistan DTAA","confidence":"verified","as_at":"14 Aug 2026","match_score":2,"treaty":"India–Tajikistan"}],"engine":"deterministic","llm_in_path":false}