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

Royalty: 10% of the gross amount — Article 12, India–Thailand DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. This treaty has NO fees-for-technical-services article: FTS falls to business profits (PE required) or other income on the treaty's own terms — a structural feature, not an omission. The 2015 India–Thailand DTAA contains NO FTS/FIS article — verified from the government-hosted primary text (Thai Revenue Department scan): Article 12 is Royalties, Article 13 is CAPITAL GAINS, Article 14 Independent Personal Services. Technical service fees therefore fall under Article 7 (Business Profits — taxable in India only with a PE) or Article 14. Note the trap: Article 22(3) (Other Income) permits source-state taxation of items 'not dealt with', but Delhi ITAT has held FTS cannot be taxed under residual Article 22 merely because the treaty lacks an FTS clause. Some secondary sources (a KPMG Thailand flash summarized in search results) wrongly attribute a separate 'Article 13 FTS at 10%' to this treaty — that is contradicted by the primary text and should be treated as a hallucination-class error. 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: NO_FTS_ARTICLE: technical service fees default to Art 7 business profits (PE required) — a materially taxpayer-favourable corridor for pure services; ARTICLE_13_IS_CAPITAL_GAINS: secondary sources claiming an 'Article 13 FTS at 10%' in this treaty are wrong; primary text shows Art 13 = Capital Gains; OTHER_INCOME_SOURCE_RULE: Art 22(3) allows source-state taxation of income 'not dealt with' — Revenue has attempted to tax FTS here; ITAT (Delhi) rejected that route, but it remains a litigation risk flag; EQUIPMENT_ROYALTY_EMBEDDED: ICS-equipment use payments are royalties by definition (Art 12(3)) at the same 10% — no separate reduced equipment lane; OLD_TREATY_RATE_TRAP: pre-2016 materials citing 15% royalty reflect the superseded 1985 treaty, not current law.