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

Royalty: 10% of the gross amount — Article 13, India–Oman DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 14 (titled 'Technical Fees'). 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-in-separate-article-14-not-art-12 (royalties are Art 13, technical fees Art 14 — nonstandard numbering); no-make-available (plain technical/managerial/consultancy definition); equipment-royalty-inside-general-definition-no-split; treaty-recently-amended (2025 Protocol, 10% effective in India from FY 2026-27 — engines carrying the old 15% are stale); no-MFN-clause.