Definition of competent authority clarified, shaping which officials act for tax matters under the India-Oman DTAA. Article 3 defines core terms for the India-Oman DTAA, specifying territorial definitions of the Contracting States and key terms including 'company', 'enterprise of a Contracting State', 'fiscal year', 'international traffic', 'national', 'person' and 'tax' (limited to Indian or Omani tax and excluding penalties). It provides that undefined terms take their meaning under the domestic law of the applying Contracting State and notes substituted definitions clarifying the competent authority and the Sultanate of Oman's fiscal year terminology.