https://www.taxtmi.com/acts?id=45248 Article 3 sets the general definitions for the India-Singapore DTAA, defining territorial scope for "India" and "Singapore", the concepts "a Contracting State" and "the other Contracting State", and key terms such as "company", "enterprise of a Contracting State", "national", "person", "fiscal year" and "international traffic." It identifies each State's competent authority, defines "tax" while excluding penalties or default amounts, and provides that undefined terms take their meaning from the domestic law of the State applying the Agreement unless context requires otherwise. en-us Thu, 17 Oct 2024 18:25:15 +0530 Tue, 22 Oct 2024 17:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45248 Article 3 sets the general definitions for the India-Singapore DTAA, defining territorial scope for "India" and "Singapore", the concepts "a Contracting State" and "the other Contracting State", and key terms such as "company", "enterprise of a Contracting State", "national", "person", "fiscal year" and "international traffic." It identifies each State's competent authority, defines "tax" while excluding penalties or default amounts, and provides that undefined terms take their meaning from the domestic law of the State applying the Agreement unless context requires otherwise. Act-Rules DTAA Thu, 17 Oct 2024 18:25:15 +0530 https://www.taxtmi.com/acts?id=45248