We, Qaboos bin Said, the Sultan of Oman
after perusal of the Basic Statute of the State issued by Royal Decree 101/96,
and the 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 signed in New Delhi on 2 April 1997,
and in pursuance of public interest,
have decreed as follows
Article I
The mentioned 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 is hereby ratified.
Article II
This decree must be published in the Official Gazette, and comes into force from the date of its issuance.
Issued on: 24 Muharram 1418
Corresponding to: 31 May 1997
Qaboos bin Said
Sultan of Oman
Published in Official Gazette 600 issued on 1 June 1997.