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

Royalty: 10% of the gross amount — Article 12 (combined 'Royalties and Fees for Technical Services'), India–Colombia DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12 (same article as royalties). 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-article (single combined Art 12, single 10% rate); protocol-expands-FTS-to-s9-Income-tax-Act-1961 (definition wider than treaty text alone; no make-available); FTS-definition-includes-technical-assistance (Colombian model influence); no-separate-equipment-royalty-rate (equipment limb in definition, same 10%).