{"url":"https://lrlabs.ai/t/auto_wht_mongolia","engine":"deterministic","llm_in_path":false,"id":"auto_wht_mongolia","question":"What is the India–Mongolia treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 15% of the gross amount — Article 12 (combined 'Royalties and fees for technical services'), India–Mongolia 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 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: FTS-inside-royalty-article (single combined Article 12, one 15% rate for both); no-separate-equipment-royalty-rate (equipment limb inside general royalty definition at the same 15%); no-protocol-annexed-to-treaty; treaty-also-covers-capital/wealth-tax (Art 2, Art 23).","pinpoint":"Article 12 (combined 'Royalties and fees for technical services'), India–Mongolia DTAA","confidence":"verified","as_at":"14 Aug 2026","treaty":"India–Mongolia"}