https://www.taxtmi.com/acts?id=45098 Article 3 frames definitions for the India-Malta double taxation agreement: it defines the territorial scope of India and Malta, the terms Contracting State, person, company, enterprise, international traffic and competent authority. It also defines national, limits tax to substantive taxes excluding penalties or default sums, prescribes each State's fiscal year, and directs that undefined terms be given the meaning they have under the domestic law of the State applying the Agreement. en-us Thu, 17 Oct 2024 14:32:51 +0530 Tue, 22 Oct 2024 11:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45098 Article 3 frames definitions for the India-Malta double taxation agreement: it defines the territorial scope of India and Malta, the terms Contracting State, person, company, enterprise, international traffic and competent authority. It also defines national, limits tax to substantive taxes excluding penalties or default sums, prescribes each State's fiscal year, and directs that undefined terms be given the meaning they have under the domestic law of the State applying the Agreement. Act-Rules DTAA Thu, 17 Oct 2024 14:32:51 +0530 https://www.taxtmi.com/acts?id=45098