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

Royalty: 20% of the gross amount — Article 13, India–Bulgaria DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 20%. FTS: 20% — Article 13. 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: royalty-FTS-combined-single-article (Art 13, not Art 12); royalty-rate-split-by-copyright-category (15% literary/artistic/scientific copyright ex-films vs 20% residual); no-reduced-equipment-limb (equipment royalties in definition but taxed at residual 20%); FTS-rate-20-no-treaty-benefit-vs-domestic (post-Finance Act 2023 s.115A 20% + surcharge/cess — treaty only caps flat 20%); no-make-available; no-MFN-clause; old-treaty-never-renegotiated (1994 vintage, still in original form).