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of <h1>Article 3 of India-Lithuania DTAA Defines Key Terms for Interpretation, Including 'Person,' 'Company,' and 'International Traffic.'</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Lithuania provides general definitions for terms used within the agreement. It defines 'India' and 'Lithuania' in terms of their respective territories and maritime zones. The terms 'Contracting State,' 'person,' 'company,' 'enterprise,' 'international traffic,' 'competent authority,' 'national,' 'tax,' and 'fiscal year' are also defined. These definitions establish the framework for interpreting the agreement, specifying that any undefined terms should be understood as per the prevailing tax laws of the respective Contracting State.
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