General definitions set person, company, enterprise and tax scope under the bilateral tax agreement. Definitions establish territorial scope for each State including airspace and maritime zones, and define key taxable concepts: 'person' (individuals, companies, other taxable entities), 'company' (bodies corporate or entities treated as such), 'enterprise' and 'enterprise of a Contracting State' (enterprise carried on by a resident). 'International traffic' and 'competent authority' are specified, 'tax' excludes penalties and defaults, and fiscal year definitions for India and Uruguay are provided; undefined terms adopt the applying State's tax-law meanings.