What is the India–Kyrgyzstan (Kyrgyz Republic) treaty withholding rate on royalties and fees for technical services?

Royalty: 15% of the gross amount — Article 12 (combined article: 'Royalties and Fees for Technical Services' / Russian: 'Роялти и плата за техническое обслуживание'), India–Kyrgyzstan (Kyrgyz Republic) DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 15%. FTS: 15% — Article 12 (same combined article as 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: combined-royalty-and-FTS-in-single-article-12; no-make-available-in-FTS-definition; software-expressly-included-in-royalty-definition; no-separate-equipment-royalty-rate (equipment limb taxed at the same 15%); 15%-is-among-the-higher-treaty-FTS-rates (domestic IT Act rate now 20% + surcharge/cess, so treaty still beneficial); amended-by-2019-BEPS-protocol-rates-untouched; no-MFN-clause.