Double taxation avoidance: treaty allocates taxing rights and caps source withholding on passive and technical payments. Treaty between India and Oman provides rules to avoid double taxation and prevent fiscal evasion by defining scope and covered taxes, allocating primary taxing rights (including immovable property, business profits attributable to a permanent establishment, and special regimes for air and sea transport), capping source withholding on dividends, interest, royalties and technical fees where the recipient is beneficial owner, and establishing mutual agreement, exchange-of-information and relief-by-credit mechanisms with confidentiality safeguards.