Double tax avoidance applies to residents of India and Mauritius, giving treaty provisions domestic effect and tax relief. The Convention between India and Mauritius creates a bilateral regime to avoid double taxation and prevent fiscal evasion concerning income and capital gains, and to promote mutual trade and investment. The Government of India has directed that all provisions of the Convention be given effect domestically, and the Convention applies to persons who are residents of one or both Contracting States, defining its personal scope and entitlement to treaty provisions.