General definitions

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..... Bangladesh or India as the context requires; (d) the term tax means Bangladesh tax or Indian tax, as the context requires; (e) the term person includes an individual, a company and any other entity which is treated as a taxable unit under the tax laws in force in the respective Contracting States; (f) the term company means any company, body corporate or any other entity which is treated as .....

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..... m competent authority means in the case of Bangladesh, the National Board of Revenue or their authorised representative and in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; (k) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a ContractingState, except when the .....

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