Avoidance of double taxation allocates taxing rights, limits cross border withholding and provides MAP and information exchange. The Convention allocates taxing rights between India and Sweden for residents, defines key terms including permanent establishment, and prescribes sourcing rules for business profits, air and shipping, dividends, interest, royalties and fees for technical services. It limits source state withholding on certain passive income where the recipient is the beneficial owner, provides methods to eliminate double taxation through credits or exemptions subject to domestic law, and establishes a Mutual Agreement Procedure and exchange of information framework with nondiscrimination safeguards.