Section 4 in Agreement Between The Government of the Republic of India and the Government of the State of Qatar for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with Respect to Taxes on Income
4. An enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it provides services or facilities in connection with, or supplies plant and machinery on hire used for or to be used in the prospecting for, or extraction or exploitation of mineral oils in that State.
