Regarding Hackathon Prize W-8BEN India-US Tax Treaty and 115BB/115BBJ

I recently won a hackathon organized by a US company. Hackathon involved developing an AI software project and submitting a demo. Top 3 projects were chosen by the US based company and awarded a prize based on innovation, usability, completeness and efficiency of the project.

They are asking me to fill W-8BEN form for crediting the amount. Which Article in India-US tax treaty applies here to take benefit of tax treaty law to minimize/eliminate tax withholding by US?

Article 15- Indepedent Personal Services (Includes software services)

Article 23 (Para 1 & 3)- Other Income (Not classified elsewhere)

The next consideration is...what would the tax treatment of this amount as per Indian domestic law?

Indian tax law has 115BB and 115BBJ. Section 2(24) of the Income Tax Act includes skills based entertainment programmes like Indian Idol and Dance India Dance but a hackathon is not an entertainment programme, it is an intellectual endeavour with a software deliverable.

115BBJ includes both skill and chance games but a hackathon isn't a "game". Online games have been widely construed to include games like rummy, poker, fantasy sports, etc.

Hackathons don't involve gambling, betting or gaming elements No randomness or wagering. It's a competition based on skill and innovation.

Kindly clarify the classification and treatment for both W-8BEN tax treaty form (what to fill in tax treaty section- article applicable and tax withholding % by US) and domestic (Indian) tax. India-US tax treaty is attached herewith.