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..... s an area within which Canada may exercise rights with respect to the sea-bed and subsoil and their natural resources; (b) the term India used in a geographical sense, means the territory of India, including any area beyond the territorial seas of India which, in accordance with international law and the laws of India, is an area within which India may exercise rights with respect to the sea-bed .....

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..... means : (i) in the case of Canada, the Minister of National Revenue or his authorised representative; (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorised representative; (h) the term national means : (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association .....

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