The amending protocol to the 1997 tax treaty between India and Oman was signed on 27 January 2025. The protocol is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 2 (Taxes Covered) is updated to provide that the treaty covers Omani income tax;
• Article 3 (General Definitions) is updated to provide that the term…