Avoidance of double taxation treaty allocates taxing rights and mandates credit relief to prevent fiscal double taxation. Convention creates a bilateral framework allocating taxing rights between India and Uganda for various income categories, defines residency and permanent establishment rules, prescribes withholding limits for dividends, interest, royalties and technical fees, and requires each State to eliminate double taxation by allowing a credit or deduction for tax paid in the other State, subject to limitations tied to income attributable to the source State.