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

Royalty: 10% of the gross amount — 13, India–France DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — 13. Make-available (or the lower rate) was claimed only through the MFN protocol — DENIED without a s.159(1)/s.90(1) notification since Nestlé SA (2023 INSC 928). MFN CAUTION: Correct as at Aug 2026 but time-limited and requiring two corrections of emphasis. (1) The 10% Art 13(2) rate is MFN-derived but IS backed by a s.90(1) notification — S.O. 650(E) dated 10-7-2000 — so Nestle SA (2023 INSC 928) does NOT disturb the rate. The claim's confidence in 10% is right but for a reason it never states. (2) Protocol clause 7 is scheduled for DELETION by the 23-2-2026 Amending Protocol. On the date that protocol is notified, mfn.affected must flip to false and any pending MFN-based scope claim dies. 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-article-is-13-not-12; FTS-and-equipment-payments-combined-with-royalties-in-single-article-13; equipment-payments-are-a-separate-defined-category-but-same-10-percent-rate; protocol-clause-9-one-way-exemption-France-source-payments-not-taxable-in-France; make-available-only-via-MFN-import-now-contested-post-Nestle; treaty-renegotiated-recently: Amending Protocol signed 23-Feb-2026, pending entry into force — will delete MFN and put make-available FTS into treaty text; current-rate-10-originated-from-MFN-operation-not-original-signed-text (original 1992 rate was 20%).