General definitions

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..... ce in a Contracting State; (b) the terms a Contracting State and the other Contracting State mean Brazil or India, as the context requires; (c) 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; (d) the term company means any body corporate or any entity which is trea .....

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..... II. in India : the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative. 2. As regards the application of the Convention by a ContractingState; 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 Convention applies. - - stat .....

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