Tax treaty definitions clarify territorial scope, taxpayer categories, competent authority and fiscal year meanings under domestic tax law. The Article supplies treaty definitions: territorial scope of India and Malaysia including maritime zones; definitions of Contracting State, person, company, enterprise, and international traffic; designation of competent authority and national; tax limited to Indian or Malaysian taxes excluding penalties; and fiscal year as defined by each State. It mandates that terms not defined in the treaty take their meaning from the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic definitions.