Avoidance of double taxation: India-Lithuania DTAA sets taxing rights, withholding limits, relief by credit and cooperation mechanisms. The India-Lithuania Agreement establishes bilateral rules to avoid double taxation and prevent fiscal evasion, designates the taxes and persons covered, defines residence and permanent establishment, and allocates taxing rights for categories of income (business profits, immovable property, dividends, interest, royalties, capital gains, employment income and others). It prescribes withholding tax maxima subject to effective connection exceptions, methods for elimination of double taxation by credit/deduction, non discrimination protections, a mutual agreement procedure, exchange of information, assistance in tax collection, a limitation of benefits rule, and Protocol clarifications on specified provisions.