TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... , according to the Indian law and in accordance with international law, including the U.N. Agreement on the Law of the Sea; (b) the term Armenia means the Republic of Armenia; (c) the terms a Contracting State and the other Contracting State mean the Republic of India or the Republic of Armenia as the context requires; (d) the term person includes an individual, a company, a body of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) the term competent authority means: (i) in India the Central Government in the Ministry of Finance (Department of Revenue) or its authorised representatives; (ii) in Armenia the Ministry of Finance and Economy or its authorised representatives or State Tax Service at the Government or its authorised representatives; (j) the term national, in relation to a Contracting State means: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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