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of <h1>Understanding Key Definitions in Article 3 of India-Jordan Double Tax Avoidance Agreement: Territory, Tax, and Competent Authority</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Jordan provides general definitions applicable to the Convention. It defines 'India' and 'Jordan' in terms of their respective territories, including territorial waters and airspace. It specifies terms such as 'person,' 'company,' 'enterprise of a Contracting State,' and 'international traffic.' The 'competent authority' refers to designated financial authorities in each country. 'National' includes individuals and entities recognized under national laws. 'Fiscal year' is defined according to each country's tax laws. 'Tax' refers to Indian or Jordanian tax, excluding penalties. 'Contracting State' refers to either India or Jordan.
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