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

Royalty: 10% of the gross amount — Article 12, India–Israel DTAA (as amended through 20 Aug 2026). The equipment limb is NOT in this treaty's royalty definition, so payments for the use of equipment fall outside the royalty article altogether — they are business profits (PE required) or other income on the treaty's own terms, NOT taxable at the royalty rate. 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-separate-article-13-not-12; no-equipment-limb-in-royalty-definition; mfn-clause-deleted-by-2015-protocol-effective-2017; fts-carve-outs-art-13(7)-ancillary-to-sale-teaching-personal-use-professional-services; no-make-available-in-treaty-text; note-domestic-ITA-rate-on-royalty-FTS-is-20%-plus-surcharge-since-FY2023-24-so-treaty-10%-is-the-operative-cap.