Double taxation avoidance: India Sweden tax treaty allocates taxing rights and sets residence, PE and information exchange rules. The Convention creates a reciprocal framework to avoid double taxation and prevent fiscal evasion between India and Sweden by allocating taxing rights, defining residents and taxes covered, and setting rules on permanent establishment, attribution of profits, and specific sourcing rules for dividends, interest, royalties, capital gains and personal services. It prescribes methods of relief (credit and related provisions), non discrimination, mutual agreement procedure for disputes, exchange of information with confidentiality safeguards, and collection assistance, together with entry into force, transitional timing and termination provisions.