Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the Republic of INDIA and the Government of the Sultanate of OMAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Government of the Republic of India and the Government of the Sultanate of Oman,
Desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
Have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Air Transport
Article 9 - Shipping
Article 10 - Associated Enterprises
Article 11 - Dividends
Article 12 - Interest
Article 13 - Royalties
Article 14 - Technical Fees
Article 15 - Capital Gains
Article 16 - Independent Personal Services
Article 17 - Dependent Personal Services
Article 18 - Directors' Fees
Article 19 - Income Earned by Entertainers and Sportspersons
Article 20 - Remuneration and Pensions in Respect of Government Service
Article 21 - Non-Government Pensions and Annuities
Article 22 - Payments Received by Students and Apprentices
Article 23 - Payments Received by Professors, Teachers and Research Scholars
Article 24 - Other Income
Article 25 - Avoidance of Double Taxation
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Diplomatic and Consular Activities
Article 29 - Entry into Force
Article 30 - Termination
Protocol
Article 1
Article 2
Taxes Covered
The taxes to which this Agreement shall apply are:
in India, the income-tax including any surcharge thereon;
(hereinafter referred to as "Indian tax")
in the Sultanate of Oman:
the Company Income-tax;
the Profit Tax on Commercial and Industrial Establishments;
(hereinafter referred to as "Omani tax")
This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws within one year from the date of such changes.