DTAA definitions clarify territorial scope, taxpayer categories and competent authority roles underpinning treaty taxation functions.

Article 3 defines core treaty terms for the India-Indonesia DTAA: territorial scope of each State including maritime zones; Contracting State; person (individuals and taxable entities); company; enterprise; international traffic; national; competent authority; and tax (excluding penalties). It further provides that undefined terms shall, unless context requires otherwise, have the meaning they possess under the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic law meanings for the taxes to which the Agreement applies.

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