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    <description>The Agreement defines key terms governing territorial and personal scope, including India, Saint Kitts and Nevis, Contracting Party and competent authority; specifies taxable-person concepts such as person, company, publicly traded company and principal class of shares; and defines recognised stock exchange, collective investment fund, public collective investment fund, requesting Party, requested Party, information gathering measures and information. It provides that undefined terms shall have the meaning under the domestic law of the Contracting Party applying the Agreement, with meanings under tax laws prevailing unless context or mutual agreement dictates otherwise.</description>
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