GENERAL DEFINITIONS

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..... her rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; ( b ) the term "Nepal" means the Territory of Nepal. ( c ) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the tax laws in forc .....

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..... e Finance Minister, Government of India, or his authorized representative; ( ii ) in Nepal: the Minister of Finance or his authorized representative; ( h ) the term "national" means: ( i ) any individual possessing the nationality of a Contracting State; and ( ii ) any legal person, partnership or association de .....

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..... to 1st day of Shrawan month of the Nepalese B.S.). 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 meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies and any meaning under the applicable tax laws of .....

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