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of <h1>Article 3 of India-Armenia DTAA: Key Definitions for Tax Terms, Entities, and Operations Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Armenia provides general definitions for terms used in the Convention. 'India' refers to its territory, including maritime zones with sovereign rights. 'Armenia' refers to the Republic of Armenia. 'Contracting State' can mean either India or Armenia. A 'person' includes individuals and entities treated as taxable units. 'Company' refers to any body corporate. 'Enterprise' involves business operations, and 'international traffic' pertains to transport by ship or aircraft between Contracting States. 'Competent authority' refers to designated financial authorities in each state. 'National' covers individuals and entities with legal status from the respective states. 'Tax' excludes penalties or fines, and 'fiscal year' is defined differently for each country. Terms not defined are interpreted according to the respective state's tax laws.
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