Oman ratified the amending protocol to the India-Oman Income Tax Treaty (1997) on 27 March 2025 through Royal Decree No. 36/2025.

Earlier, Oman and India signed an amending protocol to their existing tax treaty in Muscat, the announcement was made by Foreign Ministry of Oman on 27 January 2024.

It is the first amendment to the treaty and will come into effect once the ratification instruments have been exchanged.