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of <h1>Article 3 of the India-South Africa DTAA Defines Key Terms for Tax Purposes, Including 'Company' and 'Competent Authority'</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and South Africa provides general definitions for terms used within the agreement. 'India' and 'South Africa' are defined to include their respective territories, territorial seas, and areas where they exercise sovereign rights under international law. 'Contracting State' refers to either India or South Africa, while 'company' denotes any corporate entity recognized for tax purposes. 'Competent authority' refers to designated tax authorities in each country. Other terms defined include 'enterprise,' 'fiscal year,' 'international traffic,' 'national,' 'person,' and 'tax,' with specific meanings pertinent to the agreement's application.
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