Definitions in DTAA set competent authority roles and information gathering obligations between India and Guernsey.

The Agreement defines territorial scope for India and Guernsey, categories of taxable persons and entities including companies and collective investment funds, and sets meanings for information and information gathering measures. It identifies each Contracting Party's competent authority and clarifies the roles of requested Party and requesting Party. Undefined terms are to be interpreted according to the domestic law of the applying Party unless context or mutual agreement under Article 12 provides otherwise.

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