Double taxation avoidance: convention given domestic effect, applying treaty allocation and anti evasion rules to resident persons of the states. A bilateral Convention between India and Saudi Arabia to avoid double taxation and prevent tax evasion has been given domestic effect under section 90 of the Income-tax Act, making its provisions applicable in India. Article 1 limits the Convention's coverage to persons who are residents of one or both Contracting States, thereby applying its allocation and anti-evasion rules to resident taxpayers.