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

Royalty: 10% of the gross amount — Article 12 (combined: 'Royalties and Fees for Included Services'), India–Portugal DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12 (paras 2, 4, 5) — styled 'fees for included services' (FIS), US-model drafting. The FTS article carries a MAKE-AVAILABLE restriction in the treaty text itself — services must make technology available (enable independent application) before they are taxable as FTS. 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 Art 12 'Royalties and Fees for Included Services'); US-model 'fees for included services' drafting with make-available in treaty text (rare outside US/UK/Singapore family); equipment royalties included in royalty definition at same 10% rate (no separate limb); MFN-donor treaty: other corridors' MFN claims (Spain etc.) import this treaty's Art 12; Art 12(4) carve-out references Articles 14 and 15; 12(5) exclusion list mirrors India-US Art 12(5).