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US-India income tax convention, Article 12: 15 percent on royalties and fees for included services, United States and India

2 records were read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

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Records read from this source
Record	Kind	As stated	Dated
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))	Law or ruling	An Indian holder pays 15 percent in the US on a data licence, and the same 15 percent…	18 Oct 2026
US-India income tax convention, Article 25: India allows the US tax as a deduction from Indian tax on the same income (Convention between the United States and India (1989), Art. 25(2)(a))	Law or ruling	An Indian holder whose licence fee had US tax withheld at the treaty rate can take that…	18 Oct 2026

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))
Kind
Law or ruling
As stated
An Indian holder pays 15 percent in the US on a data licence, and the same 15 percent…
Dated
18 Oct 2026
US-India income tax convention, Article 25: India allows the US tax as a deduction from Indian tax on the same income (Convention between the United States and India (1989), Art. 25(2)(a))
Kind
Law or ruling
As stated
An Indian holder whose licence fee had US tax withheld at the treaty rate can take that…
Dated
18 Oct 2026

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