The writer has tried to analyse the articles of the United Nations Model Convention on the Double Taxation Avoidance Agreements. The Double Taxation Avoidance Agreements are bilateral agreements entered into between two states in order to avoid double taxation, i.e. The levying of tax by two different states on the same category of income. This article gives a brief introduction of the history of DTAA and proceeds to analyse each section therein. It also lays down the steps that need to be followed while applying the convention to the assessed in order to gain the benefit of the double taxation Avoidance Agreements.