General definitions of tax treaty terms govern territorial scope, taxpayer categories, tax meaning, and competent authorities.

Article 3 sets out the general definitions for the Agreement: territorial scope of Malaysia and India including maritime zones; definitions of person, company, national, enterprise, and international traffic; the meaning of tax limited to Malaysian or Indian tax excluding penalties or amounts payable for defaults; and that undefined terms take their meaning from the domestic law of the applying Contracting State. It also designates the competent authority for each State for treaty administration.

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