Article 38 addresses scenarios where the Omani Government, under a specific agreement, has the right to receive royalties in kind rather than in cash. For the purpose of determining the taxpayer's taxable income, the Law requires that an amount equal to the fair value of these in-kind royalties must be added back to the taxpayer's gross income. This addition must occur in the tax year during which the royalties were received, ensuring that the total value of resources extracted or exploited is accurately reflected in the taxpayer's financial assessment.