What is the domestic Indian tax rate on royalty and FTS paid to a non-resident?

20% on gross for both royalty and fees for technical services — s.207(2), Income-tax Act 2025 (Table Sl. 1 and 2), carrying forward the Finance Act 2023 doubling of the old s.115A 10% rate. Add surcharge (2%/5% for foreign companies above INR 1/10 crore) and 4% cess: effective 20.8%/21.84%. Because most treaty rates are 10-15%, the treaty gate (TRC + Form 10F) is beneficial on essentially every remittance — which makes documentation, not rate, the operative question.