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of <h1>Definitions in Article 3 of Iran-India Double Tax Avoidance Agreement Clarify Key Terms for Tax Purposes</h1> Article 3 of the Double Tax Avoidance Agreement between Iran and India provides definitions for terms used in the agreement. It defines the territories of Iran and India, including maritime zones and airspace, and clarifies the meaning of 'person,' which encompasses individuals and entities taxable under respective national laws. 'Company' refers to any corporate entity for tax purposes. 'Contracting State' refers to either Iran or India, while 'enterprise' pertains to businesses operated by residents of these states. 'International traffic' involves transport by ships or aircraft between the states. 'Competent authority' and 'national' are also defined for both countries. Unspecified terms default to their meaning under national tax laws.
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