https://www.taxtmi.com/acts?id=45506 Article 3 establishes definitions for the Agreement: territorial scope of Australia and India; Contracting State meaning either Australia or India; definitions of person, company, and enterprise; tax as Australian or Indian tax subject to the Agreement (excluding penalties, fines and interest); specific meanings of Australian tax and Indian tax; identification of each State's competent authority; the Indian "year of income"; the inserted definition of "national"; and a rule that undefined terms take their meaning from the domestic tax law of the applying State. en-us Fri, 18 Oct 2024 15:18:17 +0530 Tue, 22 Oct 2024 18:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45506 Article 3 establishes definitions for the Agreement: territorial scope of Australia and India; Contracting State meaning either Australia or India; definitions of person, company, and enterprise; tax as Australian or Indian tax subject to the Agreement (excluding penalties, fines and interest); specific meanings of Australian tax and Indian tax; identification of each State's competent authority; the Indian "year of income"; the inserted definition of "national"; and a rule that undefined terms take their meaning from the domestic tax law of the applying State. Act-Rules DTAA Fri, 18 Oct 2024 15:18:17 +0530 https://www.taxtmi.com/acts?id=45506