General definitions

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..... the Indian law and in accordance with international law ; (b) the term Singapore means the Republic of Singapore ; (c) the terms a Contracting State and the other Contracting State mean India or Singapore as the context requires ; (d) the term company means any body corporate or any entity which is treated as a company or body corporate under the taxation laws in force in the respective Con .....

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..... ated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State ; (i) the term national means any individual, possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status as such from the laws in force in the Contracting State ; (j) the term person include .....

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