Oman Sultani Decree No. 29/1997 Agreement between the Sultanate of Oman and the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

Copyright © 2025 LexisNexis. All rights reserved.

The Government of the Sultanate of Oman and the Government of the Republic of India,

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:

Article 1 - Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2 - Taxes Covered

1- The taxes to which this Agreement shall apply are:

a) In India, the income tax including any surcharge thereon;

(hereinafter referred to as “Indian tax”)

b) In the Sultanate of Oman:

  • i) the Company Income Tax;

  • ii) the Profit Tax on Commercial & Industrial Establishments;

(hereinafter referred to as “Omani tax”)