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

Royalty: 10% of the gross amount — Article 12, India–Hong Kong DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — 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: fts-in-standalone-article-13-separate-from-royalties-article-12 (offset numbering vs typical Indian treaties: capital gains is Art 14 here); no-make-available-restriction-in-fts (broad UN-style FTS definition — wider taxing net than US/UK/Singapore corridors); equipment-royalty-inside-general-definition-no-separate-rate; mli-modified-ppt-replaces-treaty-main-purpose-tests-in-arts-12(7)-13(7); recent-treaty (2018) — beneficial-ownership condition on both articles; treaty-partner is a sub-sovereign SAR, treaty concluded with HKSAR not the PRC.