General definitions in the India-Korea tax treaty define territorial scope, key taxable entities, and competent authorities.

Article 3 supplies the Agreement's core definitions: territorial scope for each Contracting State, and meanings for person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year. It treats enterprises as resident based, excludes penalties from the definition of tax, prescribes each State's fiscal year, and mandates that undefined terms take their meaning under the domestic tax law of the applying Contracting State.

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