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of <h1>Article 3 of India-Singapore DTAA: Key Definitions for Tax Terms and Entities Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Singapore provides general definitions for terms used in the agreement. It defines 'India' and 'Singapore' as the respective territories, including maritime zones. 'Contracting State' refers to either India or Singapore, while 'company' includes any corporate entity recognized under the respective taxation laws. 'Competent authority' refers to designated financial authorities in both countries. Definitions are also provided for 'enterprise,' 'fiscal year,' 'international traffic,' 'national,' 'person,' and 'tax.' Undefined terms default to their meaning under the applicable laws of the respective Contracting State.
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