Double taxation agreement: India-Norway treaty establishes taxing rights, residence and permanent establishment rules with relief mechanisms. Notification under section 90 directs that the India-Norway Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion shall be given effect in India for fiscal years beginning on or after 1 April 2012. The treaty applies to residents, taxes on income and capital (including similar subsequent taxes), defines residency and permanent establishment rules with specific inclusions and exclusions, allocates taxing rights across income categories (business profits, dividends, interest, royalties, capital gains, employment, offshore activities), prescribes relief methods for elimination of double taxation, and provides mutual agreement, information exchange, collection assistance and limitation of benefits mechanisms.