https://www.taxtmi.com/acts?id=4842 Article 3 defines key terms for the Convention: territorial scope for India and Ireland including maritime zones; "person" (individuals, companies, trusts, partnerships treated as taxable units, bodies of persons and other taxable entities); "company" as bodies corporate or treated as such; "enterprise" of a Contracting State; and "international traffic" for ships and aircraft. It designates each State's competent authority and defines "national," specifies each State's fiscal year definitions, limits the meaning of "tax" to relevant taxes excluding penalties, and provides that undefined terms take their domestic law meanings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Dec 2024 17:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4842 Article 3 defines key terms for the Convention: territorial scope for India and Ireland including maritime zones; "person" (individuals, companies, trusts, partnerships treated as taxable units, bodies of persons and other taxable entities); "company" as bodies corporate or treated as such; "enterprise" of a Contracting State; and "international traffic" for ships and aircraft. It designates each State's competent authority and defines "national," specifies each State's fiscal year definitions, limits the meaning of "tax" to relevant taxes excluding penalties, and provides that undefined terms take their domestic law meanings. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4842