Article 35 defines 'Income' broadly for tax purposes in Oman, encompassing both cash and in-kind receipts. It explicitly includes profits from any business and considerations for research, development, and the use of computer software. Income also covers lease or usufruct payments for real estate and movable property, as well as profits from granting usufruct rights. Furthermore, dividends, interests, discounts, royalties, management fees, and considerations for the performance of services are all categorized as taxable income. This wide definition ensures a comprehensive tax base across various commercial and investment activities.