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

Royalty: 10% of the gross amount — Article 12, India–Malaysia 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-at-article-13-not-12 (capital gains displaced to Art 14, IPS to Art 15 — cross-references differ from OECD numbering); equipment-royalty-inside-general-definition-same-rate; no-make-available; no-mfn-clause; labuan-entities-excluded-via-protocol; treaty-renegotiated-2012-replacing-1976-treaty (older sources citing the 1976 treaty are stale).