Article 1 - Personal scope - Oman

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 10415 New Delhi, the 23rd September, 1997 INCOME-TAX G.S.R. 563(E). Whereas the annexed agreement between the Government of the Sultanate of Oman and the Government of the Republic of India for the avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on the 3rd June, 1997 after the notification by both the Contracting States to each other of the completion of the proceedings required by their laws for bringing into force of the said agreement in accordance with paragraph 1 of Article 29 of the said agreement; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said agreement shall be given effect to throughout the territory of India. AGREEMENT BETWEEN THE REPUBLIC OF INDIA AND THE SULTANATE OF OMAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 1 [ 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; Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this agreement for the indirect benefit of residents of third States); 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. *************** NOTES:- 1 . Substituted vide Notification No. 69/2025 dated 25-06-2025 before it was read as, 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 :