Double taxation avoidance: Protocol strengthens non discrimination, information exchange, mutual agreement and tax collection cooperation between states. Notification under section 90 gives effect to a Protocol amending the India-Oman tax treaty: it updates the preamble to target treaty shopping, clarifies competent authorities and tax year treatment, revises dual resident tie breaker rules for entities, inserts an associated enterprise adjustment mechanism, reduces withholding benchmarks for royalties and technical fees, adds a Non Discrimination Article, strengthens the Mutual Agreement Procedure with a three year presentation window, modernises Exchange of Information rules, and adds assistance in collection and an entitlement to benefits provision.