Double taxation avoidance: treaty allocates taxing rights and sets relief, exchange of information, and anti abuse measures. Bilateral treaty allocates taxing rights between India and Tajikistan by defining residence and permanent establishment rules, prescribing source-state taxation limits for business profits and specific income categories (dividends, interest, royalties, capital gains, personal services), and setting methods to eliminate double taxation through credit or exemption with progression. It establishes mutual agreement and information-exchange mechanisms, non-discrimination protections, a limitation-of-benefits test to prevent abuse, and procedures for assistance in tax collection, entry into force and termination.