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of <h1>Article 3 of India-US DTAA Clarifies Key Terms: Definition of 'Contracting State,' 'Tax,' 'Person,' and More</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and the United States provides general definitions for terms used in the Convention. It defines 'India' and the 'United States' in geographical terms, specifies what constitutes a 'Contracting State,' and clarifies the meaning of 'tax,' 'person,' 'company,' and 'enterprise.' It identifies the 'competent authority' for each country and defines 'national' and 'international traffic.' The term 'taxable year' is linked to the Indian Income-tax Act, 1961. Unspecified terms default to meanings under the respective country's tax laws unless otherwise agreed by competent authorities.
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