Double taxation treaty establishes allocation rules, withholding limits, and dispute resolution to prevent fiscal evasion and double taxation. Agreement allocates taxing rights between India and Canada for taxes on income and capital, defines residence and permanent establishment rules including duration and agency thresholds, prescribes category by category taxing rules (business profits, dividends, interest, royalties, capital gains, personal services and others), sets withholding ceilings for certain cross border payments, establishes domestic relief methods to eliminate double taxation, and provides non discrimination, mutual agreement, and exchange of information mechanisms together with entry into force and termination provisions.