https://www.taxtmi.com/acts?id=17102 The Article supplies treaty definitions: territorial scope of India and Malaysia including maritime zones; definitions of Contracting State, person, company, enterprise, and international traffic; designation of competent authority and national; tax limited to Indian or Malaysian taxes excluding penalties; and fiscal year as defined by each State. It mandates that terms not defined in the treaty take their meaning from the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic definitions. en-us Thu, 31 Jan 2013 16:15:39 +0530 Tue, 26 Nov 2024 16:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17102 The Article supplies treaty definitions: territorial scope of India and Malaysia including maritime zones; definitions of Contracting State, person, company, enterprise, and international traffic; designation of competent authority and national; tax limited to Indian or Malaysian taxes excluding penalties; and fiscal year as defined by each State. It mandates that terms not defined in the treaty take their meaning from the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic definitions. Act-Rules DTAA Thu, 31 Jan 2013 16:15:39 +0530 https://www.taxtmi.com/acts?id=17102