Treaty general definitions set territorial scope, tax terms, competent authorities, and default domestic-law meanings.

General definitions for the India-Brazil tax convention establish the territorial and legal meanings of India and Brazil, including Brazil's maritime and seabed zones where sovereign rights or jurisdiction are exercised in accordance with international law. The provision also defines a Contracting State, person, company, enterprise, international traffic, nationals, tax, competent authority, and fiscal year, with India and Brazil each assigned their respective domestic fiscal-year concepts and designated tax authorities. Any term not expressly defined is taken from the law of the relevant State for the taxes covered by the Convention, unless the context otherwise requires.

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