Tax treaty definitions clarify residence, taxable persons, international traffic and competent authority in bilateral application.

Definitions establish territorial scope and taxpayer categories for the Agreement: China and India are defined by their territorial and sovereign rights for taxation; ''tax'' denotes the Chinese or Indian tax as applicable; ''person'', ''company'', ''enterprise'', and ''nationals'' are specified to identify taxable subjects. ''International traffic'' is limited to transport by an enterprise resident in a Contracting State except when confined to the other State. ''Competent authority'' names the tax administration or authorized representative in each Contracting State. Undefined terms defer to the domestic law of the applying State.

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