Double taxation avoidance between India and Mauritius allocates taxing rights and provides tax credit relief plus dispute and information exchange. Convention allocates taxing rights between India and Mauritius for residents and specified taxes, defines residence and permanent establishment to determine source versus residence taxation, and prescribes tax treatment for immovable property, business profits, shipping and air transport, associated enterprises, dividends, interest, royalties and capital gains. It mandates elimination of double taxation by allowing residence state credits for source taxes (including special rules for dividends and incentive reductions), imposes non discrimination, and provides a mutual agreement procedure and exchange of information to resolve interpretive disputes and prevent fiscal evasion.