https://www.taxtmi.com/acts?id=44812 Article 3 defines territorial scope and key treaty terms: India and Georgia territories and maritime zones; "person" (including individuals and companies); "company" as bodies corporate; "enterprise" and "enterprise of a Contracting State" tied to residence; "international traffic" for transport by ships and aircraft; the competent authority designations; "national" by citizenship or legal status; treatment of "tax" excluding penalties; and that undefined terms take their meaning from the applying State's tax law. en-us Wed, 16 Oct 2024 15:35:12 +0530 Tue, 22 Oct 2024 13:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44812 Article 3 defines territorial scope and key treaty terms: India and Georgia territories and maritime zones; "person" (including individuals and companies); "company" as bodies corporate; "enterprise" and "enterprise of a Contracting State" tied to residence; "international traffic" for transport by ships and aircraft; the competent authority designations; "national" by citizenship or legal status; treatment of "tax" excluding penalties; and that undefined terms take their meaning from the applying State's tax law. Act-Rules DTAA Wed, 16 Oct 2024 15:35:12 +0530 https://www.taxtmi.com/acts?id=44812