Double taxation avoidance treaty allocates taxing rights, withholding limits, and procedures for resolving cross border tax disputes. Bilateral Convention provides rules to avoid double taxation and prevent fiscal evasion for taxes on income and capital between India and the Czech Republic: defining resident status and permanent establishment, allocating taxing rights over business profits, immovable property, shipping and air transport, dividends, interest, royalties and fees for technical services with source state withholding limits where the beneficial owner is resident in the other State, and prescribing methods for elimination of double taxation, non discrimination, mutual agreement procedures, exchange of information with confidentiality safeguards, and collection assistance subject to domestic law and public policy.