A Protocol amending DTAA between the Republic of India and the Sultanate of Oman became effective on 28th May 2025. The key changes include updated definitions for “competent authority” and “tax year,” revised rules for determining residency for non-individuals, a reduction in withholding tax rates on royalties and technical fees from 15% to 10%, and the introduction of new articles on non-discrimination, enhanced exchange of information, and assistance in the collection of taxes.