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of <h1>Article 3 of DTAA Defines Key Terms: 'India,' 'Singapore,' 'Company,' 'Fiscal Year,' 'International Traffic,' and 'Tax' Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Singapore provides definitions for terms used in the agreement. 'India' refers to its territory, including maritime zones with sovereign rights, while 'Singapore' refers to the Republic of Singapore. 'Contracting State' can mean either India or Singapore. A 'company' is any corporate body recognized under the respective tax laws. 'Competent authority' refers to designated financial authorities in each country. 'Fiscal year' is defined as the 'previous year' in India and the calendar year in Singapore. 'International traffic' excludes transport solely within the other Contracting State. 'National' and 'person' are defined broadly, and 'tax' refers to Indian or Singaporean tax, excluding penalties. Unspecified terms default to their meaning under the respective country's tax laws.
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