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The Ministry of Finance issued Notification No. 69/2025 under section 90 of the Income-tax Act, 1961, giving effect to the Protocol amending the Double Taxation Avoidance Agreement between India and Oman. The Protocol, signed at Muscat on 27 January 2025, entered into force on 28 May 2025. Key amendments include reducing withholding tax rates on royalties and technical fees from 15% to 10%, introducing anti-treaty shopping provisions, adding non-discrimination clauses, enhancing exchange of information mechanisms, and establishing mutual assistance in tax collection procedures. The Protocol provisions apply to income derived in fiscal years beginning on or after 1 April following the Protocol's effective date in India, and for tax years following the effective date in Oman.