Tax treaty definitions establish residency, taxable person, and competent authority roles under the India Belarus DTAA framework.

The Agreement defines core treaty terms: India and Belarus by territory and maritime/airspace jurisdiction; "tax" as Indian or Belarusian tax excluding penalties; "person," "company," "enterprise," "national," "international traffic," and each State's fiscal year. It designates the competent authority for each State and provides that undefined terms in the Agreement take the meaning given by the applying Contracting State's domestic laws concerning the taxes to which the Agreement applies.

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