Double taxation avoidance: India-Italy treaty allocates taxing rights, permanent establishment rules, withholding limits and mutual relief. Treaty allocates taxing rights between India and Italy, defines residence and permanent establishment, and prescribes taxation rules by income category. Business profits are taxable in the State of the enterprise except insofar as attributable to a PE in the other State; immovable property is taxed where situated; specific rules govern air and shipping, dividends, interest, royalties, capital gains, professional and employment income. Double taxation is relieved primarily by foreign tax credit or deduction; administrative safeguards include non discrimination, mutual agreement procedure, and exchange of information subject to confidentiality and domestic legal limits.