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of <h1>Article 3 DTAA: Key Definitions for Austria-India Tax Terms, Including 'Contracting State,' 'Fiscal Year,' and 'Tax' Explained.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Austria and India provides general definitions for terms used within the Convention. It defines 'Austria' as the Republic of Austria and 'India' as the territory of India, including its maritime zones. 'Contracting State' refers to either Austria or India. The 'fiscal year' is defined as the calendar year for Austria and the financial year starting April 1 for India. 'Tax' refers to Austrian or Indian tax, excluding penalties. Definitions for 'person,' 'company,' 'enterprise,' 'competent authority,' 'national,' and 'international traffic' are also provided, with terms defaulting to their respective national laws unless otherwise specified.
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