Tax treaty definitions clarify territorial scope and competent authority roles for information and tax collection assistance. Article 4 defines territorial scope, institutional actors, and key tax terms for the Agreement, specifying that 'India' and 'Liberia' include territorial seas and maritime jurisdiction; it designates the competent authority for each Party, defines 'person,' 'company,' publicly traded companies, recognised stock exchanges, collective investment funds, 'tax,' and 'information,' and provides that undefined terms take their meaning from the domestic law of the applying Contracting Party, with tax law meanings prevailing unless the context or mutual agreement of competent authorities indicates otherwise.