Withholding tax caps and exemptions on dividends, interest and royalties set under amended double taxation treaty. Protocol amends the India-Finland Convention to specify taxable categories as Finnish tax and Indian tax, defines competent authority, fiscal year and the term tax, caps source-state withholding on dividends at 15% (with specified exemptions), caps withholding on interest at 10% with exemptions for specified financial institutions and guaranteed loans, and imposes capped rates and definitions for royalties and fees for technical services with listed exclusions; it also provides a 10% ownership exemption for certain cross-border corporate dividends and establishes entry-into-force and phased application rules.