Avoidance of double taxation: India-Bangladesh treaty allocates taxing rights, limits source state withholding and provides mutual relief and cooperation. Convention allocates taxing rights between India and Bangladesh, applies to residents of one or both States, defines residence with tie breaker rules, and taxes business profits only in the State of residence unless attributable to a permanent establishment in the other State. It prescribes specific source state withholding limits for dividends, interest and royalties, addresses special categories of income (immovable property, transport, capital gains, personal services, pensions, students and academics), and implements mutual agreement, information exchange and assistance in collection to prevent fiscal evasion.