{"url":"https://lrlabs.ai/t/auto_wht_south_africa","engine":"deterministic","llm_in_path":false,"id":"auto_wht_south_africa","question":"What is the India–South Africa treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 10% of the gross amount — Article 12 (combined 'Royalties and fees for technical services'), India–South Africa DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12 (combined with royalties), definition in Art 12(4), rate in Art 12(2). 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: Combined royalty+FTS article (Art 12 titled 'Royalties and fees for technical services') — single 10% rate for both streams, no splits.; Equipment rental sits inside the royalty definition at the same 10% — do not apply a US-style 10/15 split logic here.; No make-available condition and no MFN clause: FTS scope is broad UN-style; managerial services are squarely covered.; FTS definition carves out Article 15 (dependent personal services) payments.; Treaty 10% beats India's domestic s.115A rate on royalty/FTS (20% plus surcharge/cess since FY 2023-24), so treaty relief (TRC + Form 10F) is the operative rate for SA residents.; 2015 change was EOI-only (Art 25 substituted) — practitioner tables citing the '2015 amendment' must not be read as touching withholding rates..","pinpoint":"Article 12 (combined 'Royalties and fees for technical services'), India–South Africa DTAA","confidence":"verified","as_at":"14 Aug 2026","treaty":"India–South Africa"}