Section 5(a) in Convention between the Government of the Republic of India and the Government of Republic of Finland for the avoidance of double taxation with respect to taxes on income and on capital
(a)in the case of royalties within sub-paragraph (a) of paragraph 3, and fees for technical services within sub-paragraphs (a) and (c) of paragraph 4;(i)during the years 1997 to 2001 :(aa)15 per cent of the gross amount of such royalties or fees for technical services when the payer of the royalties or fees for technical services is the Government of the first-mentioned Contracting State or a political sub-division of that State, and(bb)20 per cent of the gross amount of such royalties or fees for technical services in all other cases; and(ii)during subsequent years 15 per cent of the gross amount of such royalties or fees for technical services; and
