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

Royalty: 20% of the gross amount — Article 12 (Royalties and fees for technical services), India–Jordan DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 20%. FTS: 20% — Article 12 (combined with royalties). 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-combined-inside-royalty-article (single Article 12, one rate for both); rate-at-20-percent — highest common Indian treaty tier; treaty confers little benefit over domestic s.115A 20% other than shielding surcharge/cess; no-equipment-royalty-split (equipment is in the royalty definition at the same 20%); no-make-available-restriction; Art 14 (IPS) has an unusual USD 2,000 remuneration threshold trigger — irrelevant to corporate FTS but a corridor oddity.