https://www.taxtmi.com/acts?id=5413 Article 3 defines core terms for the India-Oman DTAA, specifying territorial definitions of the Contracting States and key terms including "company", "enterprise of a Contracting State", "fiscal year", "international traffic", "national", "person" and "tax" (limited to Indian or Omani tax and excluding penalties). It provides that undefined terms take their meaning under the domestic law of the applying Contracting State and notes substituted definitions clarifying the competent authority and the Sultanate of Oman's fiscal year terminology. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 26 Jun 2025 11:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5413 Article 3 defines core terms for the India-Oman DTAA, specifying territorial definitions of the Contracting States and key terms including "company", "enterprise of a Contracting State", "fiscal year", "international traffic", "national", "person" and "tax" (limited to Indian or Omani tax and excluding penalties). It provides that undefined terms take their meaning under the domestic law of the applying Contracting State and notes substituted definitions clarifying the competent authority and the Sultanate of Oman's fiscal year terminology. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5413