https://www.taxtmi.com/acts?id=16773 Article 3 sets out key treaty terms: territorial definitions of India and Lithuania, the contextual meanings of "a Contracting State" and "the other Contracting State," and core status and entity terms including person, company, and enterprise. It further defines international traffic, each State's competent authority, "national," the meaning of "tax," and the fiscal year for each Party, and provides that undefined terms take their meanings under the domestic tax law of the applying State. en-us Tue, 31 Jul 2012 12:11:10 +0530 Tue, 26 Nov 2024 10:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16773 Article 3 sets out key treaty terms: territorial definitions of India and Lithuania, the contextual meanings of "a Contracting State" and "the other Contracting State," and core status and entity terms including person, company, and enterprise. It further defines international traffic, each State's competent authority, "national," the meaning of "tax," and the fiscal year for each Party, and provides that undefined terms take their meanings under the domestic tax law of the applying State. Act-Rules DTAA Tue, 31 Jul 2012 12:11:10 +0530 https://www.taxtmi.com/acts?id=16773