US-India income tax convention, Article 12: 15 percent on royalties and fees for included services (Convention between the United States and India (1989), Art. 12(2)-(4))
An Indian holder pays 15 percent in the US on a data licence, and the same 15 percent can reach technical services. Data collection work that only produces content is not clearly a technical service, which is a point to check case by case.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“ii) during the subsequent years, 15 percent of the gross amount of royalties or fees for included services; ... payments of any kind received as a consideration for the use of, or the right to use, any copyright of a literary, artistic, or scientific work, including cinematograph films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience ... "fees for included services" means payments of any kind to any person in consideration for the rendering of any technical or consultancy services”
Where it was read
Figures it counts in
It is shown on its own, not counted into a figure.
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