https://www.taxtmi.com/acts?id=45031 The treaty defines territorial scope and principal terms: "India" and "Lithuania" by territory and maritime rights; "person", "company", "enterprise", "international traffic", "competent authority", "national", "tax", and "fiscal year" are specified. The competent authority for each State is designated, and "tax" excludes fines or penalties. Any term not defined in the Agreement takes its meaning from the applying Contracting State's domestic tax law at that time, with the tax-law meaning prevailing for the taxes covered by the Agreement unless the context otherwise requires. en-us Wed, 16 Oct 2024 18:08:56 +0530 Tue, 22 Oct 2024 12:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45031 The treaty defines territorial scope and principal terms: "India" and "Lithuania" by territory and maritime rights; "person", "company", "enterprise", "international traffic", "competent authority", "national", "tax", and "fiscal year" are specified. The competent authority for each State is designated, and "tax" excludes fines or penalties. Any term not defined in the Agreement takes its meaning from the applying Contracting State's domestic tax law at that time, with the tax-law meaning prevailing for the taxes covered by the Agreement unless the context otherwise requires. Act-Rules DTAA Wed, 16 Oct 2024 18:08:56 +0530 https://www.taxtmi.com/acts?id=45031