https://www.taxtmi.com/acts?id=45537 Article 3 establishes core treaty definitions: territorial scope of India and Poland; the meaning of "Contracting State"; the definition of tax excluding penalties; and meanings of "person," "company," "enterprise," "national," "international traffic," and the competent authority. It provides that terms not defined in the Agreement have the meaning they possess under the domestic law of the applying Contracting State, and specifies the fiscal year definition for India. en-us Fri, 18 Oct 2024 16:19:21 +0530 Tue, 22 Oct 2024 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45537 Article 3 establishes core treaty definitions: territorial scope of India and Poland; the meaning of "Contracting State"; the definition of tax excluding penalties; and meanings of "person," "company," "enterprise," "national," "international traffic," and the competent authority. It provides that terms not defined in the Agreement have the meaning they possess under the domestic law of the applying Contracting State, and specifies the fiscal year definition for India. Act-Rules DTAA Fri, 18 Oct 2024 16:19:21 +0530 https://www.taxtmi.com/acts?id=45537