https://www.taxtmi.com/acts?id=45281 Article 3 defines key treaty terms: India's territorial scope, Czechoslovakia as the other State, and the meanings of tax, person, company, enterprise, and competent authority. It provides that terms not defined in the Agreement shall, unless context requires otherwise, have the meanings they bear under the domestic tax laws of the Contracting State applying the provision. en-us Fri, 18 Oct 2024 11:18:17 +0530 Fri, 18 Oct 2024 11:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45281 Article 3 defines key treaty terms: India's territorial scope, Czechoslovakia as the other State, and the meanings of tax, person, company, enterprise, and competent authority. It provides that terms not defined in the Agreement shall, unless context requires otherwise, have the meanings they bear under the domestic tax laws of the Contracting State applying the provision. Act-Rules DTAA Fri, 18 Oct 2024 11:18:17 +0530 https://www.taxtmi.com/acts?id=45281