General definitions

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..... inland within which, under the laws of Finland and in accordance with international law, the rights of Finland with respect to the exploration for and exploitation of the natural resources of the sea bed and its sub-soil and of the superjacent waters may be exercised; b) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well as any other mar .....

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..... se carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; g) the term "national", in relation to a Contracting State, means: (i) any individual possessing the nationality of that Contracting State; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting Sta .....

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..... lating to those taxes, k) the term "fiscal year" means: i) in Finland, the "tax year" as defined in the taxation laws of Finland relating to income-tax; ii) In India, the financial year beginning on the 1st day of April. 2. As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meani .....

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