Double taxation relief and prevention of fiscal evasion between India and Mexico with rules on residence, PE and tax allocation. The Agreement between India and Mexico establishes reciprocal rules to avoid double taxation and prevent fiscal evasion, applying to residents and taxes on income including withholding taxes and similar future taxes. It defines core concepts-resident, permanent establishment, enterprise-and allocates taxing rights (immovable property, business profits, shipping, dividends, interest, royalties, capital gains, personal services). It prescribes elimination methods (India: deduction; Mexico: credit), non discrimination, MAP, exchange of information, assistance in tax collection, a limitation of benefits regime, and clarifications in an accompanying Protocol.