What is the India–Ireland 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 article), India–Ireland DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12(3)(b). 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-combined-royalty-FTS-article (single Art 12 covers both, single 10% cap); no-make-available (managerial+technical+consultancy all covered — broad FTS scope); equipment-royalty-limb-in-definition-same-rate with express aircraft carve-out ('other than an aircraft'); MLI-modified (PPT applies; rates unchanged); no-MFN-clause.