Double taxation avoidance: India-Kenya treaty limits source taxation and sets PE, withholding and information-exchange rules. The India-Kenya agreement allocates taxing rights between the Contracting States for residents and specified income categories, defines residence and permanent establishment (including construction, service and agent rules), and prescribes attribution of profits to PEs. It caps source taxation by limiting withholding on dividends, interest, royalties and management/professional/technical service fees when paid to beneficial owners resident in the other State, while preserving taxation where amounts are effectively connected to a permanent establishment or fixed base. The treaty provides double taxation relief by deduction or credit, and implements mutual agreement, information exchange, and assistance in tax collection, with anti-abuse and entry-into-force provisions.