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

Royalty: 15% of the gross amount — Article 12, India–Mauritius DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 15%. FTS: 10% — Article 12A. 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-article-added-by-2016-protocol (no FTS article before FY 2017-18); no-make-available-in-fts (broad FTS scope, unlike US/UK/Singapore corridors); royalty-15-above-many-india-treaty-10-rates (treaty rate exceeds several peer corridors; still beneficial vs 20%+ domestic s.115A rate post-Finance Act 2023); equipment-royalty-in-definition-no-separate-rate; 2024-ppt-protocol-signed-but-not-in-force (verify entry-into-force before relying on absence of PPT); no-mfn-clause.