Whether DocuSign’s E-Signature Payments Qualify as ‘Royalty’ Under India–US Treaty? Delhi HC Cuts Tax Withholding Rate

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Whether DocuSign’s E-Signature Payments Qualify as ‘Royalty’ Under India–US Treaty? Delhi HC Cuts Tax Withholding Rate

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Published on

28/02/2026

By Mariya Paliwala

Whether DocuSign’s E-Signature Payments Qualify as ‘Royalty’ Under India–US Treaty? Delhi HC Cuts Tax Withholding Rate

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In a ruling centered on the core legal question of whether payments for e-signature software services amount to “royalty” or taxable fees under Indian law and the India–US Double Taxation Avoidance Agreement (DTAA), the Delhi High Court granted partial relief to DocuSign Inc. by reducing its tax withholding rate from 4% to 2% for Assessment…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Whether DocuSign’s E-Signature Payments Qualify as ‘Royalty’ Under India–US Treaty? Delhi HC Cuts Tax Withholding Rate

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