Avoidance of double taxation: India-Norway rules allocate taxing rights and set credit/exemption mechanisms for cross-border income. Convention between India and Norway allocates taxing rights and prevents fiscal evasion for residents of one or both States by defining covered taxes, key terms (including resident and permanent establishment), and rules for taxation of immovable property, business profits, transport profits, dividends, interest, royalties, capital gains, employment income and pensions. It prescribes profit attribution to permanent establishments, anti-abuse adjustments for associated enterprises, offshore rules for seabed exploration, reciprocal methods to eliminate double taxation, non-discrimination protections, mutual agreement and information-exchange procedures, assistance in tax collection, and entry into force and termination rules.