Double taxation avoidance treaty scope clarified: applies to persons resident in one or both Contracting States and given domestic effect. The Central Government has directed that the Agreement between India and Oman for avoidance of double taxation and prevention of fiscal evasion be given effect throughout India; Article 1 sets the personal scope of the Agreement, applying it to persons who are residents of one or both Contracting States, and the preamble emphasizes eliminating double taxation while preventing tax evasion, avoidance and treaty-shopping.