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Article 3 - General definitions - Indonesia (Old - Effective upto 31-3-2016)Extract Article 3 : General definitions 1. In this Agreement, unless the context otherwise requires: (a) the term "India" means the territory of India and includes the territorial sea and air space above it, as well as any other maritime zone in which India has sovereignty, sovereign rights, other rights and jurisdiction according to the Indian law and in accordance with international law, particularly, the United Nations Convention on the Law of the Sea, 1982; (b) the term "Indonesia" comprises the territory of Republic of Indonesia as defined in its laws and the adjacent areas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law, particularly the provisions of the United Nations Conventions on the Law of the Sea, 1982; (c) the terms "a ContractingState" and "the other ContractingState" mean India or Indonesia as the context requires; (d) the term "tax" means Indian tax or Indonesian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents penalty imposed relating to those taxes; (e) the term "person" includes an individual, a company and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; (f) the term "company" means any body corporate or any entity which is treated as a company or body corporate under the taxation laws in force in the respective Contracting States; (g) the terms "enterprise of a ContractingState" and enterprise of the other ContractingState" mean respectively an enterprise carried on by a resident of a ContractingState and an enterprise carried on by a resident of the other ContractingState; (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a ContractingState, except when the ship or aircraft is operated solely between places in the other ContractingState; (i) the term "competent authority" means in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and in the case of Indonesia, the Minister of Finance or his authorised representative; (j) the term "national" means any individual, possessing the nationality of a ContractingState and any legal person, partnership or association deriving its status from the laws in force in the ContractingState. 2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.
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