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of <h1>India-Poland DTAA Article 3: Definitions Clarified for Tax Terms, Territories, and Authorities in Bilateral Agreement</h1> Article 3 of the Double Taxation Avoidance Agreement (DTAA) between India and Poland provides general definitions for terms used in the agreement. 'India' includes its territory, territorial sea, and airspace, while 'Poland' refers to the Republic of Poland and areas adjacent to its territorial waters. 'Contracting State' refers to either India or Poland, and 'tax' pertains to Indian or Polish tax, excluding penalties. 'Person' includes individuals and companies, and 'enterprise' refers to businesses from either state. 'Competent authority' is defined for both countries, and 'international traffic' excludes transport solely within the other state. The 'fiscal year' for India starts on April 1. Terms not defined in the agreement default to their meaning under the respective state's tax laws.
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