General definitions

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..... dy corporate for tax purposes; (c) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean 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; (d) the term national means any individual possessing the nationality of a Contracting State, and any legal person, .....

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..... (ii) in India, the previous year as defined in section 3 of the Income-tax Act, 1961; (h) the term tax means Finnish tax or Indian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which the Convention applies or which represents a penalty or interest imposed relating to those taxes. 2. As regards t .....

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