Double taxation avoidance: credit method under the India-Morocco income tax convention defining allocation of taxing rights and relief. The Convention allocates taxing rights between India and Morocco for specified income taxes, applies to residents of one or both States, defines key terms including resident and permanent establishment, and prescribes category based taxation rules (immovable property, business profits attributable to permanent establishments, shipping and air transport, dividends, interest, royalties, capital gains, personal services and other incomes). It requires elimination of double taxation by allowing credit for tax paid in the other State, establishes a Mutual Agreement Procedure for resolving disputes, mandates exchange of information subject to confidentiality, and provides for collection assistance and non discrimination protections.