Avoidance of double taxation on estate duties establishes situs rules and a credit mechanism to prevent double estate duty. Agreement allocates taxing rights on estate duties between India and Great Britain by defining domicile and territorial scope, limiting extraterritorial imposition subject to exceptions, prescribing detailed situs rules for classes of property, and providing a credit mechanism to relieve double taxation; it also sets time limits for claims, mandates confidential exchange of taxation information, allows territorial extension and separate application to Northern Ireland, and establishes entry into force and notice-based termination procedures.