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Article 3 - GENERAL DEFINITIONS - Malaysia (Old - Effective upto 31-3-2013)Extract Article 3 : GENERAL DEFINITIONS - 1. In this Agreement, unless the context otherwise requires : (a) the term Malaysia means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea-bed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Malaysia, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia and in accordance with international law as an area over which Malaysia has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living; (b) the term India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law and the U.N. Convention on the Law of the Sea; (c) the terms a Contracting State and the other Contracting State means Malaysia or India as the context requires; (d) 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 respect Contracting States; (e) the term competent authority means (i) in the case of Malaysia, the Minister of Finance or his authorised representative; and (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) of their authorized representative; (f) the terms enterprise of a Contracting State and enterprise of the other Contracting State means respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (h) the term national means (i) any individual possessing the nationality or citizenship of a Contracting State; and (ii) any legal person, partnership, association and any other entity deriving its status as such from the laws in force in a Contracting State; (i) the term person includes an individual, a company, and any other body of persons; (j) the term tax means Malaysian tax or Indian tax, as the context requires, but shall not include any amount which is payable in respect of a default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes. 2. In the application of this 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 this Agreement applies.
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