Avoidance of double taxation: bilateral treaty allocates taxing rights and provides tax relief, dispute resolution and information exchange. Agreement provides a bilateral framework to avoid double taxation and prevent fiscal evasion between India and Sudan by allocating taxing rights, defining residence and permanent establishment rules, specifying taxing treatments for categories of income (including business profits, dividends, interest, royalties, and capital gains), and prescribing elimination of double taxation through tax credits, a mutual agreement procedure for disputes, and exchange of information and limited collection assistance between competent authorities.