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

Royalty: 10% of the gross amount — 12, India–Ethiopia DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — 12 (combined 'Royalties and Fees for Technical Services' article — no standalone FTS article). 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 (single combined Art 12 'Royalties and Fees for Technical Services'; Art 13 is Capital Gains — do not map FTS to Art 13 for this corridor); no-make-available (broad managerial/technical/consultancy FTS definition); equipment-royalty limb present in definition but no separate rate; FTS definition carves out Art 14/15 personal-services income; Protocol clause 3 gives an express domestic-law-if-more-beneficial rule.