General definitions

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..... to the Indian law and in accordance with international law/the U.N. Convention on the Law of the Sea ; (b) the term Philippines means the Republic of the Philippines and when used in a geographical sense means the national territory comprising the Republic of the Philippines ; (c) the terms a Contracting State and the other Contracting State mean India or the Philippines as the context requir .....

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..... ng State and an enterprise carried on by a resident of the other Contracting State ; (h) the term competent authority means in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and in the case of the Philippines, the Secretary of Finance or his authorized representative ; (i) the term national means any individual, .....

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