Help filling W-8BEN - Indian Individual wanting to publish paid apps

Hello Kind One,

I just signed up for an Apple Developer Account and I am trying to fill out U.S. Tax forms. I wonder how to fill out the "Part II: Claim of Tax Treaty Benefits" section of W-8BEN as there is conflicting information online.

My goal is to develop iOS apps with subscription based user payments and ad hoc in-app purchases. Some questions I have are:

  1. Is there a tax withholding applicable on the revenue?

  2. If yes, do you have any idea what the withholding rate is for U.S. - India tax treaty. I see 15% in the IRS document for India, but I also find information online that it is only 10% for software products.

Any help is much appreciated.

Help filling W-8BEN - Indian Individual wanting to publish paid apps
 
 
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