What is the India–Australia treaty withholding rate on royalties and fees for technical services?

Royalty: 15% of the gross amount — 12, India–Australia DTAA (as amended through 20 Aug 2026). Equipment-use royalties (industrial, commercial or scientific equipment) take a separate rate: 10%. FTS: 15% — 12 (no separate FTS article — technical/consultancy services are folded into the definition of 'royalties' in Art 12(3)(d) and 12(3)(g)). 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: FTS-inside-royalty-definition (no standalone FTS article; services limbs at Art 12(3)(d) and 12(3)(g)); make-available restriction in treaty text (Art 12(3)(g)); equipment-royalty split: 10% equipment limb vs 15% general; expired first-five-years tier (15% government payer / 20% other) — historical only; 15% applies today; express service exclusions Art 12(3)(h)-(l) (sale-linked, ship/aircraft container rental, teaching, personal use, employee/professional services); MLI-modified corridor (PPT applies via synthesised text); ECTA 2022 side-letter: India committed to a domestic-law fix for offshore technical services of Australian residents (not a treaty amendment).