https://www.taxtmi.com/acts?id=8866 Article 3 defines key Treaty terminology for the India-Botswana DTAA, including territorial scope, the meanings of Contracting State, person, company, enterprise, international traffic, competent authority, national, tax (excluding penalties), and fiscal year. It further provides that terms not defined in the Agreement take the meaning given by the domestic tax law of the Contracting State applying the Agreement, and that such tax-law meanings prevail over other domestic law meanings. en-us Sat, 21 Jun 2008 11:20:23 +0530 Wed, 06 Nov 2024 15:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8866 Article 3 defines key Treaty terminology for the India-Botswana DTAA, including territorial scope, the meanings of Contracting State, person, company, enterprise, international traffic, competent authority, national, tax (excluding penalties), and fiscal year. It further provides that terms not defined in the Agreement take the meaning given by the domestic tax law of the Contracting State applying the Agreement, and that such tax-law meanings prevail over other domestic law meanings. Act-Rules DTAA Sat, 21 Jun 2008 11:20:23 +0530 https://www.taxtmi.com/acts?id=8866