Double taxation avoidance: treaty allocates taxing rights, limits withholding on passive income, and mandates information exchange. The Convention provides a bilateral framework to avoid double taxation and prevent fiscal evasion between India and Jordan by allocating taxing rights for categories of income, defining residence and permanent establishment, prescribing arm's length attribution of profits to a PE, and setting withholding tax limits on dividends, interest and royalties/technical fees when paid to beneficial owners resident in the other State. It establishes non discrimination rules, methods for elimination of double taxation, a Mutual Agreement Procedure, exchange of information with confidentiality safeguards, assistance in collection of revenue claims, and rules for entry into force, termination and an accompanying Protocol limiting certain applications.