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of <h1>Article 3 of India-Malta DTAA Defines Key Terms: 'India,' 'Malta,' 'Person,' 'Enterprise,' 'National,' and 'Tax.'</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Malta provides general definitions for terms used in the agreement. 'India' refers to its territory, including maritime zones where it has rights under international law. 'Malta' includes its islands and maritime areas where it exercises rights. 'Contracting State' refers to either India or Malta. 'Person' includes individuals and entities taxable under each state's laws. 'Enterprise' pertains to business operations, and 'international traffic' involves transport by enterprises of a Contracting State. 'Competent authority' refers to financial ministers or their representatives. 'National' covers individuals and entities with nationality or status from a Contracting State. 'Tax' includes Indian or Maltese tax, excluding penalties. The 'fiscal year' is defined differently for each country. Unspecified terms default to their meaning under a Contracting State's tax laws.
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