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

Royalty: 10% of the gross amount — Article 12 (Royalties and Fees for Technical Services), India–Czech Republic DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12 (combined with 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 Article 12 covering both royalties and FTS at one 10% rate); equipment-limb-in-royalty-definition-but-no-separate-rate; no-protocol-no-MFN; MLI-PPT-applies-since-2021 (treaty benefit deniable under principal purpose test); broad-FTS-no-make-available (gross-basis 10% on managerial/technical/consultancy services).