Double taxation avoidance: Treaty allocates taxing rights, sets withholding ceilings and mutual procedures to prevent fiscal evasion. The Agreement establishes a bilateral double taxation avoidance regime between India and Poland, defining residents, permanent establishment, and competent authorities; allocates taxing rights by income category (immovable property, business profits, air and shipping, dividends, interest, royalties, capital gains, personal services); sets withholding tax ceilings subject to exceptions; provides mutual agreement procedure, exchange of information with confidentiality safeguards, assistance in collection of definitive tax claims, non-discrimination, and methods for elimination of double taxation.