DTAA definitions for India-Belgium clarify territorial scope, competent authorities, and treatment of persons, companies, and taxes. Article 3 fixes definitions for the DTAA: territorial scope for India and Belgium; the meaning of Contracting State; the competent authority for India (Central Government, Ministry of Finance, Department of Revenue or authorised representative) and for Belgium (Minister(s) of Finance of federal, regional or community governments or authorised representative); and definitions of tax, person, company, enterprise, international traffic and 'national.' Undefined terms adopt the meaning under the law of the applying State; 'criminal tax matters' is defined to cover intentional prosecutable conduct.