Territorial scope defines India and Kenya including maritime zones, governing tax application and defined tax terms.

Article 3 defines territorial scope to include territory, territorial sea, airspace and maritime zones, and sets fiscal year definitions; defines "person", "company", "enterprise", "international traffic", "competent authority" and "national" for tax purposes; states that "tax" excludes penalties and that undefined terms take their meaning under the domestic tax law of the applying Contracting State unless context requires otherwise.

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