General Definitions specify treaty residency, entity status, competent authority and fiscal year for tax treaty application.

The Agreement defines core treaty terms: territorial scope of India and Vietnam including maritime zones; meanings of "person", "company", "national" and enterprises of each Contracting State tied to domestic taxation law; identification of each State's competent authority; definitions of fiscal year and international traffic; and a restricted definition of tax excluding penalties. Any term not defined in the Agreement takes the meaning given by the applying Contracting State's domestic law for taxes covered by the Agreement.

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