Tax Treaty definitions clarify residency, competent authority, fiscal year, and tax scope under the Convention.

Article 3 supplies operative definitions for the India-Turkmenistan Convention: geographic scope of each State, persons, companies, enterprises, international traffic, competent authority, national status, fiscal year, and tax. It limits "tax" to covered taxes excluding penalties and mandates that any term not defined in the Convention takes its meaning from the domestic law of the Contracting State applying the Convention unless the context requires otherwise.

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