Tax treaty definitions clarify residence, company, enterprise, competent authority and fiscal year for treaty application.

Article 3 defines territorial scope and key treaty terms: India and Georgia territories and maritime zones; "person" (including individuals and companies); "company" as bodies corporate; "enterprise" and "enterprise of a Contracting State" tied to residence; "international traffic" for transport by ships and aircraft; the competent authority designations; "national" by citizenship or legal status; treatment of "tax" excluding penalties; and that undefined terms take their meaning from the applying State's tax law.

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