Double taxation avoidance: India Belgium treaty allocates taxing rights and provides exchange of information and dispute procedures. Agreement sets a bilateral framework to avoid double taxation and prevent fiscal evasion by allocating taxing rights, defining residency and permanent establishment tests, and prescribing rules for categories of income (business profits, dividends, interest, royalties, capital gains, personal services). It provides methods for elimination of double taxation (exemption or credit with specified minima), non discrimination protections, a mutual agreement procedure for dispute resolution, exchange of information subject to confidentiality limits, and assistance in tax collection, with transitional and protocol clarifications.