https://www.taxtmi.com/acts?id=4673 Article 3 supplies the Convention's operative definitions: territorial scope of India and France (including territorial seas, airspace and maritime zones); categories of taxable entities and persons including company, national and enterprise of a Contracting State; competent authority; international traffic; fiscal year (India: previous year; France: calendar year); and the term tax as applicable. It also provides that any term not defined in the Convention shall have, unless context requires otherwise, the meaning assigned by the domestic law of the Contracting State applying the Convention for the taxes to which the Convention applies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 15:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4673 Article 3 supplies the Convention's operative definitions: territorial scope of India and France (including territorial seas, airspace and maritime zones); categories of taxable entities and persons including company, national and enterprise of a Contracting State; competent authority; international traffic; fiscal year (India: previous year; France: calendar year); and the term tax as applicable. It also provides that any term not defined in the Convention shall have, unless context requires otherwise, the meaning assigned by the domestic law of the Contracting State applying the Convention for the taxes to which the Convention applies. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4673