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of <h1>Article 3 Defines Key Terms in Malaysia-India Double Taxation Avoidance Agreement, Clarifying Territorial and Tax Jurisdictions</h1> Article 3 of the Double Taxation Avoidance Agreement (DTAA) between Malaysia and India provides general definitions applicable to the agreement. Malaysia is defined as its territories, territorial waters, and any designated area for resource exploration. India includes its territory, territorial sea, airspace, and maritime zones with sovereign rights. The terms 'Contracting State' refer to either Malaysia or India, while 'company' and 'person' encompass various legal entities. 'Competent authority' denotes the respective finance ministries. 'International traffic' involves transport by enterprises of a Contracting State. 'National' covers individuals and entities with nationality or status from the respective states. 'Tax' refers to Malaysian or Indian tax, excluding penalties. Unspecified terms default to the meaning under the respective state's tax laws.
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