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of <h1>Understanding Key Terms in India-Botswana Double Tax Avoidance Agreement: Article 3 Definitions Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Botswana provides definitions for terms used within the agreement. It defines 'India' and 'Botswana' as their respective territories, including areas where they have sovereign rights. 'Contracting State' refers to either nation, while 'person' includes individuals and entities recognized as taxable units. 'Company' refers to any corporate body, and 'enterprise' pertains to business operations. 'International traffic' involves transport by enterprises of a Contracting State, excluding domestic operations in the other state. 'Competent authority' is specified for each country, and 'tax' refers to national taxes excluding penalties. Definitions are subject to prevailing national tax laws.
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