Definitions of key treaty terms clarify scope, competent authority, and treatment of tax under the bilateral agreement.

Defines core treaty terms: territorial scope of Myanmar and India; 'Contracting State', 'national' (individuals and legal persons), 'enterprise', 'person', and 'company' for tax purposes; 'tax' limited to Myanmar or Indian taxes excluding penalties; designation of each State's competent authority; treatment of 'international traffic'; fiscal years for both States; and rule that undefined terms shall bear the meaning they have under the domestic tax law of the Contracting State applying the Agreement.

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